TaxTMI 
TaxTMI 
2026 (9) TMI 1450
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....hri K Prasad, Sr-AR ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Additional/Joint Commissioner of Income-tax (Appeals)-1, Jaipur, dated 10.10.2025, which in turn arises from the intimation passed by the Assessing Officer, CPC, Bengaluru (for short, "AO") under section 143(1) of the Income-tax Act, 1961 (for short, "the Act....
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....rized representatives of both the parties, perused the orders of the authorities below and the material available on record, as well as considered the judicial pronouncements pressed into service before us. 6. The Ld. Authorized Representative (for short, "AR") for the assessee at the threshold of hearing of the appeal, submitted that the controversy is squarely covered by the order of the coor....
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....of FTC merely on account of delayed furnishing of Form No.67 cannot be sustained. 7. Per Contra, the Ld. Senior Departmental Representative (for short, "DR") relied upon the orders of the authorities below. 8. The controversy involved in the present appeal lies in a narrow compass, i.e., whether the FTC claimed by the assessee can be denied merely because Form- 67 was furnished after the due....
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.... assessment or appellate stage, or within such further time as may be permitted by judicial decisions or circulars, the benefit should not be denied merely on account of delay. Accordingly, the Tribunal had directed the AO to grant the FTC where the substantive conditions stood satisfied. 11. In the case before us, we find that the facts therein involved are identical. Admittedly, the Revenue h....