CPC intimation us 143(1) Archives

Amendment by Finance Act 2021 for disallowance u/s 43B retrospective or prospective is debatable – ITAT

administrator March 24, 2022 Income Tax, ITAT

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. & …

If ITR processed u/s 143(1) AO can form reasons of income escapement by examining very ITR

administrator June 28, 2021 Income Tax, ITAT

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

administrator October 7, 2020 Income Tax, ITAT

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 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 us 143(1) applying MMR on AOP trust invalid as jurisdiction limited for disallowing only prima facie inadmissible deductions

administrator February 10, 2017 Income Tax, ITAT, Judgments

CPC intimation us 143(1) applying MMR on AOP trust invalid as jurisdiction limited for disallowing only prima facie inadmissible deductions, allowances – ITAT ABCAUS Case Law Citation: ABCAUS 1122 (2017) (02) ITAT Assessment Year : 2013-14 Date/Month of Pronouncement: February, 2017 Important Case Laws Cited/relied upon: J.K.S. Employees …

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