2026 (6) TMI 1038

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.... Assessee : Smt. Tanmayee Rajkumar, Advocate For the Revenue : Sri Subramanian - JCIT DR ORDER PER PRASHANT MAHARISHI, VICE - PRESIDENT 1. M/s. Mindteck (India) Limited (the Assessee/Appellant) has filed ITA No. 2077/Bangalore/2025 for Assessment Year 2018-19 against the Appellate Order dated 30.07.2025 passed by the National Faceless Appeal Centre, Delhi (the Ld. CIT(A)). By that orde....

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....ct was issued to the Assessee on 22.09.2019, culminating in the Assessment Order dated 15.02.2021 passed u/s. 143(3) of the Act, wherein the assessed income was retained as the returned income. 4. In the computation sheet, the Ld.Assessing Officer erroneously reflected the aggregate income at Rs. 8,37,41,850/- by adopting the amount determined in the intimation issued u/s. 143(1) of the Act. Ag....

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....with law. 5. The Ld. Authorized Representative, while contesting the Appellate Order, submitted that the due date for filing the return of income in this case was 30.11.2018, and not 31.10.2018 as stated by the Ld. CIT(A). In support, she referred to the intimation u/s. 143(1) of the Act, which mentioned 30.11.2018 as the due date for filing the original return. Since the Assessee filed its ret....