https://www.taxtmi.com/caselaws?id=431524 The ITAT partially allowed the assessee's appeal against the order of the CIT(A) for the assessment year 2009-2010. The issues were restored to the AO for reevaluation of the rectification application on its merits, specifically to determine the eligibility of the assessee for exemption under section 5(1)(c) read with section 6 of the Act as a non-resident Indian. The AO was directed to consider the rectification application in accordance with the law. The decision was made in light of the CBDT Circular No.4 of 2012, allowing for condonation of the four-year limitation period for genuine claims. en-us Tue, 13 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431524 The ITAT partially allowed the assessee's appeal against the order of the CIT(A) for the assessment year 2009-2010. The issues were restored to the AO for reevaluation of the rectification application on its merits, specifically to determine the eligibility of the assessee for exemption under section 5(1)(c) read with section 6 of the Act as a non-resident Indian. The AO was directed to consider the rectification application in accordance with the law. The decision was made in light of the CBDT Circular No.4 of 2012, allowing for condonation of the four-year limitation period for genuine claims. Case-Laws Income Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431524