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Case Law Details

Case Name : Kamlesh D. Patel Vs ACIT (ITAT Ahmedabad)
Related Assessment Year : 2019-10
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Kamlesh D. Patel Vs ACIT (ITAT Ahmedabad)

ITAT Ahmedabad directs CIT(A) to decide the denial of Foreign Tax Credit (FTC) due to delay filing of Form No. 67 to be decided with other pending appeal of the same assessment year. Accordingly, matter remitted to CIT(A).

Facts- The assessee is an individual and Senior Citizen who has filed his Return of Income declaring income of Rs.2,63,76,090/- including agriculture income of Rs.26,02,000/. The return was taken for scrutiny assessment and various notices issued. Since the Income Tax Portal was closed from 01-06-2

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