The assessee originally exercised the option for taxation under S. 115BAC by filing Form No. 10-IE on 18th July, 2022, he filed the return of income on 20th July, 2022 declaring total income under the old regime of taxation.  The return was processed on 7th Aug., 2023 after the date of filing of the return. CPC processed the return under new regime and determined the total income. CIT(A) affirmed the order of the CPC. On appeal the Tribunal held that it is not a case that the assessee filed Form No. 10-IE and also filed the return under the new tax regime and thereafter filed a revised return withdrawing the option which is not permissible in the said previous year. The Tribunal held that  the assessee cannot be forced to adopt the new regime. Addl. CIT(A) was not justified in upholding the action of the CPC in processing the return of income determining the total income under the new regime of taxation.  (AY.2022-23)