https://www.taxtmi.com/caselaws?id=762674 HC allowed the petition under Section 119(2)(b), finding genuine hardship and directing the respondent to permit the petitioner to obtain Form 10IC for Assessment Year 2021. The court held the petitioner's election under Section 115BAA and related tax-intimation justified permitting a fresh Form 10IC and condoning delay, subject to the petitioner filing a fresh application after obtaining the Form; the respondent was directed to consider moulding the prayer by treating the Form 10IC filed for AY 2021-22 as that for AY 2021. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 08 Sep 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762674 HC allowed the petition under Section 119(2)(b), finding genuine hardship and directing the respondent to permit the petitioner to obtain Form 10IC for Assessment Year 2021. The court held the petitioner's election under Section 115BAA and related tax-intimation justified permitting a fresh Form 10IC and condoning delay, subject to the petitioner filing a fresh application after obtaining the Form; the respondent was directed to consider moulding the prayer by treating the Form 10IC filed for AY 2021-22 as that for AY 2021. Case-Laws Income Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762674