https://www.taxtmi.com/caselaws?id=426214 The Tribunal condoned the delay of 637 days in filing the appeal due to the Covid-19 pandemic, admitting the appeal for adjudication on merits. It partly allowed the Assessee's appeal, quashing the revision order on the issue of rental income. The Tribunal found that the revision order on the claim of deduction under section 54 of the Income Tax Act was academic as the Assessment Officer had already examined the issue during limited scrutiny assessment. en-us Wed, 03 Aug 2022 00:00:00 +0530 Tue, 09 Aug 2022 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426214 The Tribunal condoned the delay of 637 days in filing the appeal due to the Covid-19 pandemic, admitting the appeal for adjudication on merits. It partly allowed the Assessee's appeal, quashing the revision order on the issue of rental income. The Tribunal found that the revision order on the claim of deduction under section 54 of the Income Tax Act was academic as the Assessment Officer had already examined the issue during limited scrutiny assessment. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426214