Reporting in Clause 16(d) of Form 3CD – No adjustment by CPC for non business income if declared in return…
Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee…
CPC if not satisfied with reply of assessee, has to issue notice u/s 143(2). No disallowance to be made merely…
Appeal lies before the CIT-A against intimation u/s 143(1) by CPC. There is no requirement in law to approach CPC…
CPC intimation treated as original notice of demand u/s 156 for filing appeal. CIT(A) rejected appeal as defective but ITAT…