VIVEK NARULA,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 2, Guwahati’s order dated 13.03.2026 having DIN and order no. ITBA/APL/S/250/2025-26/1087340321(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused. 2 Suffice to say, it transpires during the course of hearing that both the learned lower authorities have denied the assessee’s foreign tax credit claim of Rs.2,93,330/- under section 90 r.w.s. 90A of the Act for the sole reason that he had not filed/uploaded his corresponding Form 67 on or before the prescribed “due” date of filing of the return; as upheld in the lower appellate discu
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.