2024 (4) TMI 1199

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....me-tax Act, 1961 (hereinafter referred to as "the Act") dated 13.03.2020 by the Assessing Officer, DCIT, Central Circle-II, Faridabad (hereinafter referred to as "ld. AO"). 2. The assessee has raised the following grounds of appeal before us:- "1. That the learned Commissioner of Income Tax (Appeals)-3, Gurgaon has erred both in upholding the determination of net tax liability at Rs. 2,51,327/- in an intimation dated 28.4.2014 u/s 143(1) of the Act by rejection of application for rectification dated 22.4.2016 in an order cum communicated dated 13.2.2020 u/s 154 of the Act. 1.1 That while dismissing the appeal of the appeal the learned Commissioner of Income Tax (Appeals) has failed to appreciate that due date of the filing of the....

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....nafide belief that the said partnership firm which is engaged in the profession of providing manpower services, was liable for tax audit u/s 44AB of the Act. Accordingly, the due date for filing of return for the partnership firm u/s 139(1) of the Act would be 31.10.2013 for AY 2013-14. Since, the firm's due date is 31.10.2013 u/s 139(1) of the Act, the partner's due date for filing the income tax return i.e. the assessee herein also would be 31.10.2013. In the instant case, the assessee had filed its return of income u/s 139(1) of the Act on 30.09.2013 in accordance with the aforesaid mandate of law, declaring total income of Rs.107,91,39,910/- and paying total tax of Rs.23,60,85,990/- comprising of TDS and self-assessment tax. The said ta....