https://www.taxtmi.com/caselaws?id=767901 The Allahabad HC allowed the appeal, ruling that the Tribunal erroneously treated the ITR under Section 139(1) for AY 2002-03 filed on 01.09.2004 as non-est. The court found that the delay in filing the return was not solely attributable to the assessee but to the department's delay in supplying photocopies of seized materials from a search conducted on 04.09.2002. The Tribunal failed to examine the entire facts and circumstances, resulting in potential double taxation through both regular and block assessment proceedings. The court directed that the financial consequences should be considered on their own merits rather than based on the non-est observation. en-us Wed, 26 Mar 2025 00:00:00 +0530 Mon, 02 Mar 2026 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767901 The Allahabad HC allowed the appeal, ruling that the Tribunal erroneously treated the ITR under Section 139(1) for AY 2002-03 filed on 01.09.2004 as non-est. The court found that the delay in filing the return was not solely attributable to the assessee but to the department's delay in supplying photocopies of seized materials from a search conducted on 04.09.2002. The Tribunal failed to examine the entire facts and circumstances, resulting in potential double taxation through both regular and block assessment proceedings. The court directed that the financial consequences should be considered on their own merits rather than based on the non-est observation. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767901