TaxTMI 
TaxTMI 
2026 (7) TMI 2028
X X X X Extracts X X X X
X X X X Extracts X X X X
.... For the Revenue : Shri Piyush Tripathi, Sr. DR ORDER PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.ADDL/JCIT(A)-2, Vadodara dated 27.03.2026 for the assessment year 2023-24 as per the grounds of appeal on record. 2. The brief facts in this case are that the assessee had filed rectification application u/s.154 of the I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tis-quo as was there also in the previous rectification order u/s.154 of the Act, dated 12.11.2024. The fact of the matter, is therefore, that the assessee had duly filled Form as required for claiming tax rate of 5% u/s.115BAB of the Act. There is no dispute regarding correctness of applying the said tax rate before the Department which is in appropriate format. However, against the second rectif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e should not be prejudiced with the internal functioning of the Department, whether his case is allotted to Ld. CIT(Appeals)/NFAC or whether his case is allotted to Ld. JCIT since for the assessee in terms with Section 246A of the Act the matter is appealable before the higher authority and the assessee, therefore, cannot be denied benefit of adjudication on such matter. 4. Be that as it may, w....