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2023 (4) TMI 62 - ITAT CHENNAIRevision u/s 263 - Relief u/s 90 read with Rule 128 - As per CIT AO has not examined the tax credit vis-à-vis sub-rule 8 of Rule 128 and Form No. 67 also not considered - PCIT directed the AO to deny the relief as Form No. 67 was not filed as required under Rule 128(8) - HELD THAT:- As AO has made a detailed enquiry before concluding the assessment under section 143(3) - in so far as relief claimed as per Form No. 67 r.w. Rule 128(8) is concerned, the AO has not examined. It is also a fact that the AO has not followed the Notification No. 9 dated 19.09.2017 issued by the CBDT. Ths the order passed by AO cannot be said that no enquiry was made, in fact, detailed enquiry was made. However, no enquiry was made in respect of Form No. 67 vis-à-vis rule 128(8). It cannot be said that the assessment order was totally erroneous and prejudicial to the interest of Revenue. Instead of setting aside the order passed under section 143(3) of the Act and directing the AO “to determine the quantum of relief that could be availed under sections 90/91 of the Act and deny relief as Form 67 was not filed as required under Rule 128(8)”, PCIT should have been directed the AO to call for the details and decide the issue in accordance with law. PCIT was not correct to direct the AO to deny the relief claimed as per Form No. 67 on the ground that Form No. 67 was not filed in time is not correct. Therefore, we hereby modify the order passed by the ld. PCIT and direct the Assessing Officer to redo the assessment in accordance with law by affording reasonable opportunity of being heard to the assessee without influence of the order passed by the ld. PCIT - Appeal filed by the assessee is partly allowed for statistical purposes.
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