https://www.taxtmi.com/caselaws?id=301042 The ITAT allowed the appeal for statistical purposes, remanding the issue back to the Assessing Officer for a fresh decision based on facts and law. The ITAT emphasized the importance of considering the late submission of Form 10B and ensuring a fair hearing for the assessee, refraining from commenting on the merits of the issue due to the remand. en-us Tue, 31 May 2011 00:00:00 +0530 Wed, 09 Mar 2022 14:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301042 The ITAT allowed the appeal for statistical purposes, remanding the issue back to the Assessing Officer for a fresh decision based on facts and law. The ITAT emphasized the importance of considering the late submission of Form 10B and ensuring a fair hearing for the assessee, refraining from commenting on the merits of the issue due to the remand. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301042