2025 (11) TMI 1253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Shri Rohit Aasudani, Sr. D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 08.07.2025 passed by the Addl. Commissioner of Income Tax/JCIT (Appeals), Thiruvanantpuram arising out of the intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act')....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per ITR filed by the appellant. 4. The appellant craves leave to add, alter or amend any of the grounds of appeal before final hearing of the appeal. 2.1. Brief facts of the case is that the appellant is a Private Limited Company filed its belated Return of Income on 17-02-2022 for the Asst. Year 2021-22 admitting income of Rs. 27,07,170/-. The assessee opted for taxation u/s. 115BAA b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the copy of the same. 4. Per contra Ld. D.R. appearing for the Revenue supported the order passed by the lower authorities. 5. We have heard the rival submissions and perused the materials available on record. It is undisputed fact that the assessee in Form No. 6 clearly opted the new regime of taxation u/s. 115BAA of the Act. However not filed Form No. 10-IC. The assessee further filed Fo....