Tag: adjustment u/s 143(1)(a)

CIT(A) directed to consider rectification application u/s 154 against CPC adjustment made u/s 143(1)(a) In a recent judgment, ITAT has directed CIT(A), NFAC to consider rectification application filed by assessee u/s 154 against CPC adjustment made u/s 143(1)(a). ABCAUS Case Law Citation:ABCAUS 3889 (2024) (03) ITAT In the …

When examining details, CIT(Appeals) was not clear as to nature then expenses cannot be disallowed by CPC under artificial intelligence – ITAT ABCAUS Case Law Citation:ABCAUS 3769 (2023) (06) ITAT In the instant case, the assessee had challenged the order passed by the The National Faceless Appeal Centre …

Disallowance u/s 50C can not be made by CPC by adjustment u/s 143(1) as it infringes statutory right of objection provided in section 50C – ITAT ABCAUS Case Law Citation:ABCAUS 3745 (2023) (05) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) …

Issue of notice for prima facie adjustment u/s 143(1)(a) of the Income Tax Act. ITBA Instruction for processing of ITR for AY 2017-18 With effect from AY 2017-18 amendments have been done in the Income Tax Act with regard to processing of cases under 143(1). Provision of section …