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)\u00a0 directed the assessee to file a section 154 rectification application. On appeal, the Tribunal held that since CIT(A)\u00a0 failed to examine the merits, the matter was remanded back to the file of CIT(A)\u00a0 with direction to examine the DTAA claim.\u00a0 (AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 251: Appeal-Commissioner (Appeals)-Powers-Direction to file the rectification application-Matter remanded to the file of CIT (A) for proper adjudication of claim under section DTAA. [S.90, 154, Rule 128, Article 24 of OECD Model Convention, Form 67] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60987","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60987"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60987\/revisions"}],"predecessor-version":[{"id":60988,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60987\/revisions\/60988"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}