2025 (6) TMI 148

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....Sr. DR ORDER PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Faridabad [CIT(A) in short] in Appeal No. Addl./JCIT(A), Faridabad/10001/2015-16 dated 23.01.2025 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2016-17. 2. The sole issue involved in this appeal with respect to the ....

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....e assessee has filed the revised return along with rectification application and, therefore, the tax has to be calculated on the normal rate of taxes. He further submit that inadvertently return of income was filed in ITR-7. The assessee is private discretionary trust where beneficiary is not having taxable income, due to inadvertent error, tax should not be charged on MMR. 4. On the other hand, ....