https://www.taxtmi.com/caselaws?id=466089 An order rejecting a statutory request is unsustainable when relevant contentions are not considered on merits. The Karnataka HC held that the authority had not dealt with the petitioner's pleas on condonation of delay, genuine hardship, or the asserted effect of Section 105(3) of the RFCTLARR Act, 2013 read with the Fourth Schedule, and therefore the rejection could not be sustained. The impugned order was set aside and the matter was remitted for fresh consideration in accordance with law, with rival contentions left open. en-us Tue, 12 Mar 2024 00:00:00 +0530 Thu, 22 Jan 2026 13:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466089 An order rejecting a statutory request is unsustainable when relevant contentions are not considered on merits. The Karnataka HC held that the authority had not dealt with the petitioner's pleas on condonation of delay, genuine hardship, or the asserted effect of Section 105(3) of the RFCTLARR Act, 2013 read with the Fourth Schedule, and therefore the rejection could not be sustained. The impugned order was set aside and the matter was remitted for fresh consideration in accordance with law, with rival contentions left open. Case-Laws Income Tax Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466089