SUDARSHAN CHITLANGIA,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU
In the result, appeal of the assessee is allowed
ITA 507/JPR/2023[2021-22]Status: DisposedITAT Jaipur26 Oct 2023AY 2021-22
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Abdulkadir Jawadwala, CAFor Respondent: Shri Anup Singh, Addl. CITa
Section 139(1)Section 154Section 224ASection 234Section 234ASection 234BSection 234CSection 90
under section 90 of the IT Act but the disallowance was confirmed on the sole ground that the relevant form 67 prescribed under section 128(8) was not filed within the time stipulated under sub rule 9 of Rule 128. It is important to mention here that section