Tag: CPC intimation us 143(1)

CPC was not authorised to disallow deduction u/s 80P u/s 143(1)(a) for violation of Section 80AC of the Act – ITAT In A recent judgment, ITAT Jodhpur held that CPC while processing the return u/s 143(1)(a) of the Act was not authorised to disallow the deduction u/s 80P …

CBDT relaxes time limit for processing u/s 143(1) of returns filed after condonation of delay u/s 119(2)(b) Relaxation of time limit for processing under section 143(1) of valid returns of income filed electronically pursuant to order u/s 119(2)(b) passed by Competent Authority CBDT has issued Circular No. 07/2025 …

CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. In a recent judgment Delhi High Court has held that CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. ABCAUS Case Law Citation:4569 (2025) (05) abcaus.in HC In the instant case, …

Expenditure over income should have been considered even if the claim of exemption under section 11 was not allowed by CPC – ITAT  In a recent judgment ITAT Guwahati has held that audited income and expenditure account showing net excess expenditure over income should have been considered even …

Addition deleted for contingent liability stated in tax audit report but which was not debited to the P&L Account In a recent judgment, ITAT Kolkata upheld the order of CIT(A) deleting the addition made by CPC for contingent liability stated in tax audit report but which was not …

ITAT allows issue of CPC adjustment made in intimation u/s 143(1) to be examined in proceedings u/s 143(3) In a recent judgment, the ITAT Bangalore has allowed issue of CPC adjustment made in intimation u/s 143(1) to be examined in proceedings u/s 143(3) observing that the object for …

CPC Intimation u/s 143(1)(a) making adjustment without indicating reasons for the rejection of the response of the assessee – ITAT remands case for verification In a recent judgment, ITAT Delhi set aside the order of CIT(A) where CPC Intimation u/s 143(1)(a) made adjustment without indicating whether any response …

Adjustment under Section 50C of the Act is not possible in processing of return under section 143(1) of the Income Tax Act, 1961 – ITAT In a recent judgment, ITAT Guwahati has held that adjustment under Section 50C of the Income Tax Act, 1961 is not possible within …

Case remitted for verification of wrong figure on account of adjustment for ICDS as reported by Tax Auditor. In a recent judgment, the ITAT Chennai remitted the matter for verification where CPC made adjustment u/s 143(1) of the Income Tax Act, 1961 (the Act) due to wrong figure …

There was no delay in filing appeal before CIT(A) as CPC intimation u/s 143(1) received on email after 30 days – ITAT In a recent judgment, ITAT Cochin has held that there was no delay in filing of appeal by assessee as CPC email of intimation u/s 143(1) …