https://www.taxtmi.com/caselaws?id=800603 Income-tax processing, rectification and revision must consider all material particulars disclosed in the return and provide reasons. A computation addressing only receipts and an exemption claim while disregarding reported expenditure reflects non-application of mind. A rejection of rectification without reasons is similarly defective. The intimation and the rejections of rectification and revision were set aside, with fresh consideration of the rectification application required in light of the return and relevant observations. en-us Thu, 01 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800603 Income-tax processing, rectification and revision must consider all material particulars disclosed in the return and provide reasons. A computation addressing only receipts and an exemption claim while disregarding reported expenditure reflects non-application of mind. A rejection of rectification without reasons is similarly defective. The intimation and the rejections of rectification and revision were set aside, with fresh consideration of the rectification application required in light of the return and relevant observations. Case-Laws Income Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800603