https://www.taxtmi.com/caselaws?id=410643 The court allowed the writ petition, setting aside the impugned orders and directing the 2nd respondent to pass appropriate orders on merits, ignoring the delay in filing the returns under Section 139(5) of the IT Act. The 2nd respondent was instructed to pass a speaking order within three months, ensuring the petitioner is heard before the order is passed. The court emphasized that benefits legitimately available to an assessee should not be denied on technical grounds, aligning with the principles of fairness and justice. en-us Fri, 05 Feb 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410643 The court allowed the writ petition, setting aside the impugned orders and directing the 2nd respondent to pass appropriate orders on merits, ignoring the delay in filing the returns under Section 139(5) of the IT Act. The 2nd respondent was instructed to pass a speaking order within three months, ensuring the petitioner is heard before the order is passed. The court emphasized that benefits legitimately available to an assessee should not be denied on technical grounds, aligning with the principles of fairness and justice. Case-Laws Income Tax Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410643