2026 (8) TMI 1832

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.... the Revenue : Shri Balkrishan Gopal, Sr. DR ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 18.02.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as "the Act"), by Ld. Addl./JCIT(Appeals)-2, Pune. 1.1 In this case, the assessee's return of income was processed u/s 143(1) of the Act, determining a total income of Rs. 8,59,770/- instead of....

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..../JCIT(Appeals) held that the benefit of Section 115BAC would not available to the assessee. 1.3 Further aggrieved, the assessee has approached the ITAT with two grounds challenging this action of the authorities below. 2. We have considered the submissions of Ld. DR and have gone through the records before us. We are aware that there are a number of coordinate bench orders, whereby such dela....

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.... on 07.08.2023. 3. It is in this factual backdrop that the Tribunal's recent decision in Harbans Singh vs. AO, CPC [2024] 165 taxmann.com 146/208 ITD 151 (Amritsar - Trib.) has already concluded that the delay in filing of above Form 10-IE is only directory provision than a mandatory one which could even be filed before the assessing authority later on during assessment. I adopt the above....