2025 (9) TMI 1658

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....n, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2021-22/1037275863(1), dated 26.11.2021 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred ....

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....F ought to be credited on or before the due date given in the corresponding statute than that of filing of return u/s 139(1) of the Act. This is indeed coupled with the fact that the case-law Rohan Korgaonkar Vs DCIT [2024] 159 taxmann.com 321] (Bom) has further concluded that such a disallowance could indeed be made in a processing under section 143(1)(a) of the Act as well. We thus see no merit ....