https://www.taxtmi.com/caselaws?id=780040 ITAT (Nagpur) set aside the CIT(A) order and restored the matter to the file of the jurisdictional AO for de novo adjudication. The tribunal held the revised Form No.9A, though filed late, was submitted before completion of assessment and, if taken into account, would eliminate taxable income. The AO and CIT(A) failed to apply their minds to the revised form; the assessee's grounds were allowed for statistical purposes. en-us Fri, 21 Mar 2025 00:00:00 +0530 Mon, 27 Oct 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780040 ITAT (Nagpur) set aside the CIT(A) order and restored the matter to the file of the jurisdictional AO for de novo adjudication. The tribunal held the revised Form No.9A, though filed late, was submitted before completion of assessment and, if taken into account, would eliminate taxable income. The AO and CIT(A) failed to apply their minds to the revised form; the assessee's grounds were allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780040