2022 (12) TMI 742

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....ee") for the assessment year 2018-19, assessee preferred this appeal. 2. Only issue involved in this appeal revolves around the grievance of the assessee that foreign tax paid by him should have been given credit to, which the authorities below denied stating that under rule 128(9) Of the Income tax Rules, 1963 ("the Rules"), the assessee should have furnished the statement in Form 67 before the due date specified for furnishing the return of income under sub-section (1) of Section 139 of the of the Income Tax Act, 1961 (for short "the Act"), whereas in this case, the assessee furnished such Form 67 along with the return of income filed under section 139(5) of the Act. 3. Brief facts, relevant for the disposal of the case are that the....

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....2021, dt. 18/05/2022. 5. Per contra, Learned DR submitted that when the language employed in Rule 128(9) is clear in its purport in saying 'certificate or the statement .... shall be furnished on or before the date specified for furnishing the return of income under sub-section (1) of section 139', it is not open for the assessee to contend that it is not mandatory requirement. She placed reliance on the view taken by the Visakhapatnam Bench of the Tribunal in the case of Murali Krishna Vaddi Vs. ACIT (2022) 142 taxmann.com 32. 6. We have gone through the record in the light of the submissions made on either side. It could be seen from the view taken in Murali Krishna Vaddi (supra), the decision of the Bangalore Tribunal in the case o....