https://www.taxtmi.com/caselaws?id=432882 The ITAT Delhi allowed the appeal for statistical purposes only, remanding the issue of refund denial for assessment year 1999-2000 back to the Assessing Officer. The delay in filing the revised return was condoned, emphasizing the need to provide the assessee with a fair opportunity to present their case. The ITAT directed the authorities to reconsider the claim, setting aside the previous rejection based on the delay in filing the revised return and failure to claim TDS in the original return. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 08:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432882 The ITAT Delhi allowed the appeal for statistical purposes only, remanding the issue of refund denial for assessment year 1999-2000 back to the Assessing Officer. The delay in filing the revised return was condoned, emphasizing the need to provide the assessee with a fair opportunity to present their case. The ITAT directed the authorities to reconsider the claim, setting aside the previous rejection based on the delay in filing the revised return and failure to claim TDS in the original return. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432882