Assessee filed its return, which included certain foreign income taxable at special rates under DTAA. The assessee duly filed Form 67 in compliance with Rule 128 before issuance of intimation under section 143(1). The Assessing Officer/CPC processed the return and raised a demand, treating the entire income at normal rates of taxation. On appeal, CIT(A)  directed the assessee to file a section 154 rectification application. On appeal, the Tribunal held that since CIT(A)  failed to examine the merits, the matter was remanded back to the file of CIT(A)  with direction to examine the DTAA claim.  (AY. 2024-25)