https://www.taxtmi.com/caselaws?id=423900 The Tribunal condoned the delay in filing the appeal due to incorrect advice, leading to a time-barred appeal. The assessing officer's failure to properly investigate deductions under section 80P resulted in an erroneous original assessment order. The initiation of proceedings under section 263 was upheld as the Principal Commissioner had considered facts, analyzed the order, and provided a hearing opportunity. Due to inadequate examination by the assessing officer, the appeal was dismissed, affirming the Principal Commissioner's decision. en-us Wed, 15 Jun 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423900 The Tribunal condoned the delay in filing the appeal due to incorrect advice, leading to a time-barred appeal. The assessing officer's failure to properly investigate deductions under section 80P resulted in an erroneous original assessment order. The initiation of proceedings under section 263 was upheld as the Principal Commissioner had considered facts, analyzed the order, and provided a hearing opportunity. Due to inadequate examination by the assessing officer, the appeal was dismissed, affirming the Principal Commissioner's decision. Case-Laws Income Tax Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423900