https://www.taxtmi.com/caselaws?id=296773 The Madras HC held that rejection of a revision petition under Section 264 solely for non-filing of the auditor's statement under Section 80JJAA could not stand where earlier decisions cited by the assessee were applicable. The Court set aside the impugned rejection order and remitted the matter to the Commissioner of Income Tax for fresh consideration in accordance with law, after taking the cited rulings into account. 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=296773 The Madras HC held that rejection of a revision petition under Section 264 solely for non-filing of the auditor's statement under Section 80JJAA could not stand where earlier decisions cited by the assessee were applicable. The Court set aside the impugned rejection order and remitted the matter to the Commissioner of Income Tax for fresh consideration in accordance with law, after taking the cited rulings into account. Case-Laws Income Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296773