SC: Reserved Category Candidate Who Availed Prelims Relaxation Cannot Claim an Unreserved Seat  ||  SC: Public Sector Enterprises Cannot Act Against Retired Employees Without Clear Rules  ||  Supreme Court: Single FIR is Permissible in Mass Cheating Cases Arising From One Conspiracy  ||  SC: Courts Cannot Take Cognizance of Time-Barred Cheque Bounce Cases Without Condoning Delay  ||  SC: Exoneration in Disciplinary Proceedings Does Not Always Bar Criminal Prosecution  ||  SC: Judge Cannot Be Presumed Biased Merely Because a Litigant’s Relative Is Police or Court Staff  ||  Delhi HC: Delays From Medical Review Cannot Justify Ante-Dated Seniority For BSF Candidates  ||  Allahabad HC: Being ‘Proclaimed Offender’ Does Not Completely Bar Grant of Anticipatory Bail  ||  Delhi HC: Abortion by a Married Woman For Marital Discord is Legal under The MTP Act  ||  NCLT Kochi: Fraud Has No Time Limit and Directors Cannot Use Delay As a Defense    

All HC: AO Must Consider Form 10 u/s 17 Supplied After Limitation But Before Assessment is Completed - (08 Dec 2023)

DIRECT TAXATION

Allahabad High Court has held that in a case, where Form-10 under Rule 7 of Income-Tax Rules is filed late but is filed before the Assessing Officer (AO) completes the assessment, benefit of Section 11(2) of the Act shall be available to the assessee.

Tags : ALLAHABAD HIGH COURT   ASSESSING OFFICER   FORM-10   LIMITATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved