Tribunal can allow credit u/s. 90 which was inadvertently mentioned as ‘Advance tax’

ITAT MUMBAI BENCH ‘K’ Tecnimont ICB Ltd. Versus Deputy Commissioner of Income-tax IT APPEAL NO. 7720 (MUM.) OF 2011 [ASSESSMENT YEAR 2007-08] Date of Pronouncement – 23.01.2013 ORDER R.S. Syal, Accountant Member – This appeal by the assessee is directed against the order passed by the Assessing Officer under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the Act) on 28.9.2011 in relation to the assessment year 2007-08. 2. First ground of the appeal, being general, was not pressed by ld. AR. The same is, therefore, dismissed. 3. The second ...