https://www.taxtmi.com/caselaws?id=770692 A return filed on 31/05/2021 in response to reassessment notice was held valid because the CBDT circular extended the filing deadline to that date. The lower authorities had treated the return as non-est and proceeded on an ex parte basis, but that approach was incorrect once the extended time limit was applied. As the filing was within the permitted period, the return could not be rejected for delay. The assessment and appellate orders were set aside, and the matter was remanded for de novo assessment in accordance with law. en-us Wed, 07 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770692 A return filed on 31/05/2021 in response to reassessment notice was held valid because the CBDT circular extended the filing deadline to that date. The lower authorities had treated the return as non-est and proceeded on an ex parte basis, but that approach was incorrect once the extended time limit was applied. As the filing was within the permitted period, the return could not be rejected for delay. The assessment and appellate orders were set aside, and the matter was remanded for de novo assessment in accordance with law. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770692