Tag: CPC intimation us 143(1)
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 reportĀ ABCAUS Case Law Citation:ABCAUS 3267 (2020) (02) ITAT Important case law relied upon by the parties:PeerlessĀ General Finance & Investment Co. …
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, 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 …