Begin typing your search above and press return to search.
![Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order] Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delay-filing-of-form-67-deny-Relief-Income-Tax-ITAT-taxscan.jpg)
Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that filing of form 67 is not mandatory in 128 (9) of Income Tax Rules,1962, and...