https://www.taxtmi.com/caselaws?id=785189 Matter concerns claim for exemption of arrears of retirement benefit and entitlement to file a revised return in respect of income earned from foreign services. Principal legal points: denial of opportunity to file a revised return and absence of hearing engages procedural fairness, warranting reconsideration; entitlement to exemption for arrears under the relevant tax provision requires fresh adjudication on merits. Consequence: remand to assessing officer for de novo adjudication to determine eligibility for exemption and whether a revised return may be accepted, with the appeal allowed for statistical purposes. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785189 Matter concerns claim for exemption of arrears of retirement benefit and entitlement to file a revised return in respect of income earned from foreign services. Principal legal points: denial of opportunity to file a revised return and absence of hearing engages procedural fairness, warranting reconsideration; entitlement to exemption for arrears under the relevant tax provision requires fresh adjudication on merits. Consequence: remand to assessing officer for de novo adjudication to determine eligibility for exemption and whether a revised return may be accepted, with the appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785189