Denial of relief u/s. 90 for delay in filing of Form 67 not justified: ITAT Kolkata

Ratanlal Bhura Vs DCIT (ITAT Kolkata) ITAT Kolkata held that since filing of Form 67 is procedural in nature, delay in filing of the same cannot be the reason for denial of relief under section 90 of the Income Tax Act. Accordingly, appeal allowed. Facts- The assessee is a resident individual. During the assessment year under consideration as per the return of income of the assessee he had earned gross income of Rs. 15,69,370/-. In the intimation u/s 143(1) of the Act and rectification order u/s 154 of the Act the claim of the tax relief of Rs. 3,02,014/- u/s 90/90A of the Act has not been gra...