https://www.taxtmi.com/caselaws?id=421961 The ITAT allowed the appeals for statistical purposes, directing a re-examination by the CIT(A) on merits after condoning the filing delay. The assessee must provide the necessary intimation under section 200A(1) for fair adjudication, ensuring procedural fairness and substantial justice. The conflicting decisions on the retrospective or prospective nature of the amendment to section 200A(1) by the Finance Act, 2015 were discussed, with the ITAT aligning with the Kerala and Karnataka High Courts for a prospective application from 01.06.2015. en-us Tue, 26 Apr 2022 00:00:00 +0530 Thu, 05 May 2022 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421961 The ITAT allowed the appeals for statistical purposes, directing a re-examination by the CIT(A) on merits after condoning the filing delay. The assessee must provide the necessary intimation under section 200A(1) for fair adjudication, ensuring procedural fairness and substantial justice. The conflicting decisions on the retrospective or prospective nature of the amendment to section 200A(1) by the Finance Act, 2015 were discussed, with the ITAT aligning with the Kerala and Karnataka High Courts for a prospective application from 01.06.2015. Case-Laws Income Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421961