Delay in Filing of Income Tax Form 67 Not Result in Denial of Section 90 Relief

Sobhan Lal Gangopadhyay Vs ADIT (ITAT Kolkata) Sobhan Lal Gangopadhyay has filed an appeal against the order of the National Faceless Appeal Centre (CIT(A)) under Section 250 of the Income Tax Act. The appellant argues that the relief of tax paid in the Republic of Korea should not be denied under Section 90 of the Act due to the delay in filing Form 67. The Income Tax Appellate Tribunal (ITAT) Kolkata examines the case and refers to a previous decision in a similar matter involving Sonakshi Sinha. Analysis: The appellant contends that the denial of relief under Section 90 of the Income Tax Ac...