2025 (7) TMI 1668

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....h Kumar Yadav, Sr. DR ORDER This assessee's appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Mumbai's DIN and order no. ITBA/APL/S/250/2024-25/1073439034(1), dated 19.02.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Heard both the parties. Case file perused. ....

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....udit Report is not filed Form 10BB and also earred in holding that the Audit Report is to be filed in Form 10BB instead of Form 10B. 5. Without prejudice to the above, both the CPC, Bengaluru and ADDL/JCIT (A)-1, Mumbai have erred on the fact and circumstances of the case that the Audit Report furnished in Form No. 10B is as per the provisions of the Income tax act and should be accepted ....