Section 89(1) Relief Can’t Be Denied for Return-Filing Technical Lapse

Sachin Bhaskar Kurandale Vs ITO (ITAT Pune) Procedural Lapse Not Fatal- Substance Over Form: Section 89(1) Relief Can’t Be Denied for Return-Filing Technicality Pune ITAT (SMC Bench) set aside order of CIT(A) & remanded matter to AO for fresh adjudication of Assessee’s claim of relief u/s 89(1), holding that mere non-claim in last revised return cannot defeat a substantive claim made during assessment proceedings. In Sachin Bhaskar Kurandale Vs. ITO , Assessee, a salaried individual, had filed multiple revised returns & furnished Form 10E online during assessment. AO accepted incom...