Mistake of not filing Form 67 is rectifiable: Writ disposed as alternate remedy available

Rajalingam Nagarathinam Vs PCIT (Madras High Court) Madras High Court directs appellate Commissioner to condone the delay in filing of an appeal and consider that the petitioner cannot be left without any remedy, as there are prima facie indications of a mistake in not filing Form 67 as required under Rule 128 of the Income Tax Rule, 1962. Facts- The petitioner, an Indian citizen, was employed during the financial year 2023-2024 partly in India and partly in Netherland. Therefore, he received the salary in India and in Netherland during the period while he served in the respective Countries. T...