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TMI Blog2022 (12) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal in ITA No. 2589/Mum/2022 for A.Y. 2018-19 arises out of the order by the Ld. Commissioner of Income Tax (Appeals) - NFAC in appeal No. ITBA/NFAC/S/250/2022-23/ 1045755318(1) dated 21/09/2022 (ld. CIT(A) in short) against the order of assessment passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 17.06.2020 by the ld. Assessing Officer (hereinafter refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit. Accordingly, the assessee filed the return of income for AY 2018-19 on 20.07.2018 wherein foreign tax credit of Rs. 3,55,960/- was claimed by the assessee. The assessee filed Form-67 being the prescribed form under Rule 128 of the Income Tax Rules dated 20.07.2018 along with original return of income. But the assessee by inadvertence mentioned the foreign tax credit of Rs. 3,55,960/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government had entered into DTAA. Hence, the correct provision would be section 90 of the Act. 5. We find that assessee had also preferred the rectification application u/s 154 of the Act, which was rejected by the Ld. AO. The assessee preferred the appeal before Ld. CIT(A) against the intimation passed u/s 143(1) of the Act. Ld. CIT(A) dismissed the appeal of the assessee on the ground that pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ld. CIT(A). Ld. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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