https://www.taxtmi.com/caselaws?id=407489 The court allowed the petitioner-assessee's writ petition, setting aside the impugned orders. The revenue was directed to consider Forms 1 and 2 filed by the petitioner-assessee and proceed as per the 2020 Act's provisions, considering the specified timelines. The court emphasized that the Tribunal's rectification of its earlier order breathed life into the appeal, making it pending on the specified date. en-us Mon, 26 Apr 2021 00:00:00 +0530 Wed, 15 Sep 2021 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407489 The court allowed the petitioner-assessee's writ petition, setting aside the impugned orders. The revenue was directed to consider Forms 1 and 2 filed by the petitioner-assessee and proceed as per the 2020 Act's provisions, considering the specified timelines. The court emphasized that the Tribunal's rectification of its earlier order breathed life into the appeal, making it pending on the specified date. Case-Laws Income Tax Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407489