https://www.taxtmi.com/caselaws?id=771925 ITAT (Lucknow) held that the taxpayer cannot be faulted for the issuing authority's use of the old Form 3CL or for filing it physically, and that Form 3CLA is to be submitted to the issuing authority, not the AO or PCIT. The tribunal found the in-house R&D approval and issuance of Form 3CL to the Chief Commissioner were undisputed, so the PCIT's revision under section 263 was unsustainable. The revision order was set aside, the original assessment restored, and the appeal was partly allowed for statistical purposes. en-us Tue, 18 Mar 2025 00:00:00 +0530 Tue, 14 Oct 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771925 ITAT (Lucknow) held that the taxpayer cannot be faulted for the issuing authority's use of the old Form 3CL or for filing it physically, and that Form 3CLA is to be submitted to the issuing authority, not the AO or PCIT. The tribunal found the in-house R&D approval and issuance of Form 3CL to the Chief Commissioner were undisputed, so the PCIT's revision under section 263 was unsustainable. The revision order was set aside, the original assessment restored, and the appeal was partly allowed for statistical purposes. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771925