2022 (7) TMI 1212

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....s appeal in ITA No.817/Mum/2022 for A.Y.2019-20 arises out of the order by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) in appeal No. NFAC/2018-19/10013393 dated 25/03/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(1) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 17/03/2021 by the ld. Asst. Director of Income T....

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...., 1961 and hence appeal against Intimation under section 143(1) of the Income-tax Act, 1961 required adjudication. 3. The learned Commissioner of Income Tax (Appeals) erred in not granting credit for Rs.31,097 claimed by the appellant as foreign tax relief under section 90 of the Income-tax Act, 1961 in his Return of Income. 4. The appellant craves leave to add, alter, amplify, modify and vary....

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....e find that the NFAC, Delhi had observed that the case was initially processed u/s.143(1) vide order dated 17/03/2021 and subsequently, the same was rectified u/s.154 of the Act on 24/05/2021. Since the order u/s.154 of the Act has been passed by the ld. AO, the intimation u/s.143(1) of the Act got subsumed and merged in the order u/s.154 of the Act. Accordingly, the NFAC dismissed the appeal of t....