2024 (6) TMI 1608

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....ri Sanjay Kumar, CIT DR ORDER Per Bench This is an appeal filed by the revenue against the order of the Id Addl/JCIT(A)-1, Vadodara dated 19.1.2024 in Appeal No.NFAC/2021- 22/10235479 for the assessment year 2022-23. 2. Brief facts of the case are that the assessee has filed its return of income on 2.11.2022, which was processed u/s.143(1) of the Act dated 4.4.2023, wherein, exemp....

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....of income from 31.10.22 to 7.11.2022 and furnished copy of the CBDT Circular, which is available in paper book at Page-1. He submitted that since the due date of filing of return was already extended and the return of income has been filed within the due date, therefore, the assessee is eligible for exemption available to it. He further drew our attention to page 1 of the intimation u/s.143(1) of ....