https://www.taxtmi.com/caselaws?id=296772 The High Court set aside the order under Section 264 of the Income Tax Act for Assessment Year 2005-2006 due to non-filing of Auditor Statement under Section 80 JJAA. The court directed the Commissioner of Income Tax to reconsider the case in light of relevant decisions cited by the petitioner, including cases from the Madras High Court, High Court of Punjab and Haryana, and the Supreme Court of India. The court remitted the case for a fresh decision, emphasizing the importance of considering precedent in such matters. en-us Tue, 03 Dec 2019 00:00:00 +0530 Thu, 05 Aug 2021 20:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296772 The High Court set aside the order under Section 264 of the Income Tax Act for Assessment Year 2005-2006 due to non-filing of Auditor Statement under Section 80 JJAA. The court directed the Commissioner of Income Tax to reconsider the case in light of relevant decisions cited by the petitioner, including cases from the Madras High Court, High Court of Punjab and Haryana, and the Supreme Court of India. The court remitted the case for a fresh decision, emphasizing the importance of considering precedent in such matters. Case-Laws Income Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296772