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 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. 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 In a recent judgment, ITAT Rajkot held that CPC intimation us 143(1) applying MMR on AOP trust invalid as jurisdiction limited for disallowing only prima …