https://www.taxtmi.com/caselaws?id=406614 The ITAT Hyderabad condoned the delay in filing the appeal due to wrong legal advice, citing the principle of not letting technicalities obstruct substantial justice. Regarding the revision directions by the Pr.CIT under Sec. 263 of the Income Tax Act, the tribunal found the directions lacking in proving the assessment as erroneous or prejudicial to revenue, leading to the annulment of the revision order. Consequently, the appeals filed by the assessee were allowed as the assessments based on the Pr.CIT's directions were deemed invalid. en-us Fri, 09 Apr 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406614 The ITAT Hyderabad condoned the delay in filing the appeal due to wrong legal advice, citing the principle of not letting technicalities obstruct substantial justice. Regarding the revision directions by the Pr.CIT under Sec. 263 of the Income Tax Act, the tribunal found the directions lacking in proving the assessment as erroneous or prejudicial to revenue, leading to the annulment of the revision order. Consequently, the appeals filed by the assessee were allowed as the assessments based on the Pr.CIT's directions were deemed invalid. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406614