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…
When examining details, CIT(Appeals) was not clear as to nature then expenses cannot be disallowed by CPC under artificial intelligence…
Appeal lies with CIT(A) against non-grant of TDS credit by CPC Intimation u/s 143(1) of the Act. ABCAUS Case Law…
CPC making adjustment u/s 143(1)(a) without giving opportunity despite availability of correct position was a mistake of apparent nature -…
Adjustment u/s 143(1) by CPC unsustainable if assessment completed u/s 143(3) accepting the return of income - ITAT ABCAUS Case…
Reporting in Clause 16(d) of Form 3CD – No adjustment by CPC for non business income if declared in return…
Amendment by Finance Act 2021 for disallowance u/s 36(1)(va) read with u/s 43B retrospective or prospective is debatable & controversial…
Where ITR is processed u/s 143(1) AO can form reasons to believe that income has escaped assessment by examining the…
Period of limitation against rectification order can not be counted from the date of assessment order ABCAUS Case Law CitationABCAUS…
Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee…