Assessee, 82 years of age, was suffering from Alzheimer disease along with hypertension and diabetes and was on medication. She had been regularly filing her return of income for assessment years 2014-15, 2015-16, 2018-19 and 2020-21 but was unable to file return of income for the relevant assessment year. She had paid tax of a certain amount on 16-5-2020 through a challan, and the audit report of the relevant assessment year was also enclosed. She took a categorical stand in her application before the Commissioner to the extent that it was due to the default of the accountant and manager, who had not informed filing of the return for the relevant assessment year; she could not file the return for the relevant assessment year. However, the Commissioner had rejected the application of assessee as being not tenable by recording that it was the responsibility of assessee to file her income tax returns as per section 139. On writ, the Court held that the Commissioner, while exercising powers under the provisions of section 264, ought to have examined positively in favour of the assessee without rejecting her application on technical grounds. Accordingly, the order passed by the Commissioner under section 264 was set aside, and the matter was remanded to the Commissioner to re-examine the assessment of the assessee and pass appropriate orders.   (AY. 2017-18)