Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161/Viz/2022 ("नधा"रणवष"/ Assessment Year : 2019-20) Asst. Commissioner Of Income Vs. M/S. Ssnr Projects Private Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aarcs 2464 C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 29/Viz/2023 (In आयकरअपीलसं./ I.T.A. No.161/Viz/2022) ("नधा"रणवष"/ Assessment Year : 2019-20) M/S. Ssnr Projects Private Vs. Asst. Commissioner Of Limited, Income Tax, Circle-3(1), Visakhapatnam. Visakhapatnam. Pan: Aarcs 2464 C (Cross Objector / Respondent In (Appellant In Appeal) Appeal) अपीलाथ"क"ओरसे/ Assessee By : Sri Samuel Nagadesi ""याथ"क"ओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 05/02/2024 घोषणाक"तार"ख/Date Of : 28/02/2024 Pronouncement O R D E R

disallowance of claim U/s. 90 of the IT Act to the tune of Rs. 2,83,87,928/- for AY 2019-20 even though the assessee had not filed Form-67. 3. The Ld. CIT(A) erred in observing the eligibility of the claim U/s. 90 of the Act with reference to the Rule 128(9) of the IT Rules