erred in
applying rate of tax of 22% prescribed under section 115BAA when
the assessee has filed prescribed Form 10-IC under section 115BAA
within ... against the claim of assessee @ 22% as per the
provisions of section 115BAA of the Act. The assessee challenged the
action of the CPC , Banglore
instead of @
25% as per section 115BAA of IT Act,1961
7. That the Commissioner of Income Tax (Appeals) has erred in facts ... instead of 25% as per
section 115BAA of the Act.
10. Ld. Counsel for the assessee submitted that the authorities below have
wrongly applied
rates to be adopted while computing tax liability in
term of Section 115BAA(5) of the Act.
14. Brief facts are that the CPC , Bangalore ... Income
belatedly on 30.03.2021 when the due date of filing return u/s 139(1) was
15.02.2021, thereby failing in fist condition. The assessee
