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2022 (12) TMI 942 - ITAT MUMBAIIntimation framed u/s 143(1) - Foreign tax credit denied - assessee had derived salary income from Australia with which Indian Government had entered into DTAA - HELD THAT:- CIT(A) had chosen the convenient method to deny the said benefit to the assessee by going into the technical ground stating that intimation u/s 143(1) had lost its identity pursuant to section 154 order passed by Ld. AO. As per the provisions of the Act, against the intimation u/s 143(1) of the Act, the appeal shall lie to the CIT(A). CIT(A) need not take cognizance of section 154 proceedings which had happened subsequent to the filing of appeal. Though, the revised return in the instant case had been filed by the assessee beyond the time limit prescribed u/s 139(4) of the Act altogether with the revised Form-67, the grievance of the assessee had to be addressed on merits. We deem it fit and proper to remand this appeal to the file of AO to verify the veracity of the claim made by the assessee in the revised return and revised Form-67 in the interest of substantial justice to the assessee. We hold that the substantial justice would prevail over technical considerations. Accordingly, the ground raised by the assessee is allowed for statistical purposes.
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