2025 (6) TMI 2152

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....anesh R Ghale, Standing Counsel for Revenue. ORDER 1. This appeal is filed by Thejaswini Jakkaraju (the assessee/appellant) for the assessment year 2024-25 against the appellate order passed by the Addl. CIT(Appeals)-1, Jaipur [ld. CIT(A)] dated 24.12.2024 wherein the appeal filed by the assessee against the order passed u/s. 143(1) of the Income-tax Act, 1961 [the Act] dated 24.9.2024 by th....

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....Ld. CIT (A) by filing this appeal. The delay was condoned. The appellant also made written submissions. The ld. CIT (A) held that assessee has revised return of income. The revision of return of income is available only when an error or omission in the original return is found. The assessee opted from the new tax regime to old tax regime is not an error or an omission which would have allowed the ....

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....ief u/s. 87A of the Act. Therefore, the order of the ld. CIT(A) is not valid. 6. The ld. DR vehemently supported the order of the ld. lower authorities. 7. We have carefully considered the rival contentions. The facts show that assessee filed original return of income claiming benefit under the old regime on 22.6.2024. It was processed u/s. 143(1) on 30.6.2024. There is no adjustment under t....