cpc intimation Archives

Delay in appeal against TDS CPC order downloaded after 2 years condoned as it was not served

administrator August 1, 2020 Income Tax, ITAT

Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee ABACUS Case Law CitationABCAUS 3352 (2020) (08) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the late fee for …

CPC if not satisfied with reply of assessee, has to issue notice u/s 143(2) before making disallowance

administrator February 24, 2020 Income Tax, ITAT

CPC if not satisfied with reply of assessee, has to issue notice u/s 143(2). No disallowance to be made merely on the basis of tax audit report ABCAUS Case Law Citation:ABCAUS 3267 (2020) (02) ITAT Important case law relied upon by the parties:Peerless General Finance & Investment Co. …

Appeal lies before the CIT-A against intimation u/s 143(1) by CPC. No requirement to file rectification

administrator January 12, 2020 Income Tax, ITAT

Appeal lies before the CIT-A against intimation u/s 143(1) by CPC. There is no requirement in law to approach CPC for rectification of intimation u/s 143(1), if assessee is aggrieved by the order and denies his liability computed ABCAUS Case Law Citation:ABCAUS 3219 (2020) (01) ITAT In the …

CPC intimation treated as original notice of demand u/s 156 for filing appeal

administrator October 24, 2018 Income Tax, ITAT

CPC intimation treated as original notice of demand u/s 156 for filing appeal. CIT(A) rejected appeal as defective but ITAT remanded the matter ABCAUS Case Law Citation: ABCAUS 2589 (2018) (10) ITAT The instant appeal was filed by the assessee against the order of CIT(A) in rejecting the …

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