2025 (2) TMI 1598

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....r Bansal, Sr. DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 23.02.2024 of the Commissioner of Income Tax (Appeals)-1, Pune [hereinafter referred to as "CIT(A)"] pertaining to assessment year 2018-19 and arises out of the assessment order under section 143(1) of the Income Tax Act, 1961 [hereinafter referred as 'the Act']. ....

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....o conferencing. 6. That the Ld. CIT(A) erred in confirming the disallowance without considering the fact that the Ld. AO (CPC) without making any query has disallowed the Foreign Tax Credit. 7. That the appellant carves leave to add, alter, modify or delete any of the ground of appeal." 3. Heard and perused the records. The brief facts of the case are that the appellant compan....

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....the return of income for AY 2018-19 was not filed by the filed by the appellant on or before the due date specified for furnishing the return of income under sub-section (1) of section 139 of the Act. The extended due date of filing the return of income was 31.08.2018 whereas the appellant had filed the return of income on 30.09.2018 and Form No. 67 was also filed on 18.10.2018. Appellant has also....