Tag: CPC intimation us 143(1)
Intimation issued u/s 143(1) after issue of notice u/s 143(2) legally invalid. Intimation u/s 143(1)(a) can not be issued after notice for regular assessment has been issued under section 143(2) ITAT in a recent judgment has confirmed that Intimation issued u/s 143(1) after issue of notice u/s 143(2) …
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 …
Appeal lies with CIT(A) against non-grant of TDS credit by CPC Intimation u/s 143(1) of the Act. ABCAUS Case Law Citation:ABCAUS 3760 (2023) (06) ITAT Important Case Laws relied upon:Deere & Company138 taxmann.com 46 In the instant case, the assessee had challenged the order passed by the CIT(A) …
CPC making adjustment u/s 143(1)(a) without giving opportunity despite availability of correct position was a mistake of apparent nature – ITAT ABCAUS Case Law Citation:ABCAUS 3725 (2023) (04) ITAT Important Case Laws relied upon:Kalpesh Synthetics (P) Ltd. vs. DCIT 137 Taxmann. com 475 In the instant case, the …
Adjustment u/s 143(1) by CPC unsustainable if assessment completed u/s 143(3) accepting the return of income – ITAT ABCAUS Case Law Citation:ABCAUS 3713 (2023) (04) ITAT In the instant case, the assessee had challenged the order passed by the NFAC/CIT(A) in confirming the adjustment made by the CPC …
Reporting in Clause 16(d) of Form 3CD – No adjustment by CPC for non business income if declared in return separately – ITAT clarifies the provision Reporting income falling under the head other than “business income” under clause 16(d) of Audit Report (Form 3CD) has triggered CPC intimations …
Amendment by Finance Act 2021 for disallowance u/s 36(1)(va) read with u/s 43B retrospective or prospective is debatable & controversial – ITAT ABCAUS Case Law CitationABCAUS 3588 (2022) (03) ITAT Important case law relied referred:CIT vs. Hindustan Electro Graphites Ltd. 243 ITR 0048 (SC)Modern Fibotex India Ltd. & …
Where ITR is processed u/s 143(1) AO can form reasons to believe that income has escaped assessment by examining the very return and/or document accompanying ITR ABCAUS Case Law CitationABCAUS 3516 (2021) (06) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) …
Period of limitation against rectification order can not be counted from the date of assessment order ABCAUS Case Law CitationABCAUS 3403 (2020) (10) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in dismissing the appeal of the assessee merely on the …
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 …