9911796707
TMI Blog2023 (9) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant which prevented petitioner and her Chartered Accountant to file return within the extended period of time. The possibility that if mind had been apply to the said Affidavit Annexure P/1 of the Chartered Accountant, then the result may have been different. What comes out loud and clear is that the impugned order dated 06.12.2022 passed by PCIT Jabalpur-1 (Annexure P/9) suffers from non-application of mind and; therefore, needs to be interfered with extending liberty to Revenue to apply its mind again in accordance with law. Thus the impugned order passed by Principal Commissioner of Income Tax, Jabalpur-1 (Annexure P/9) stands quashed - The competent authority i.e. Principal Commissioner of Income Tax, Jabalpur-1 is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - out of which total expenses incurred were Rs. 12,96,680/- resulting in net profit credited to the capital account of petitioner to the tune of Rs. 4,98,901/-. Thus, no tax liability arose as per the tax slab after taking into account the rebate u/S 87A of IT Act. However, an amount of Rs. 1,34,670/- was deducted by the said Company from the account of petitioner periodically in the form of TDS as per the statutory obligation u/S 194J of IT Act. In this view of the matter, it is submitted that petitioner initiated the process of claiming refund through her chartered accountant. However, it is alleged that due to technical glitches in the IT Department Portal even after pressing the final submit button, return was not submitted. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2021-2022. I, the above name deponent solemnly affirms and state on oath as under: 1. Deponent is the income tax return preparer of Mrs.Kusum Yadav. 2. Deponent is also the auditor u/s 44AB of Mrs. Kusum Yadav. The accounts are audited and audit report u/s 44AB is uploaded on e-portal on 31st of January 2022 i.e. before the due date and has been accepted by the Assessee on 2nd Feb 2022. 3. During the Assessment year 2021-2022, Deponent could not file return due to some technical glitch in portal at the time of filling of return. 4. Deponent was unable to recheck the return submission as due to Covic 19 situation his office was not functioning regularly and she lost sight of this situation. 5. The default in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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