Tax Guru

CPC Cannot Pass Section 143(1) Intimation After Section 143(2) Notice: ITAT Kolkata

ITAT Kolkata held that once a scrutiny notice under Section 143(2) is issued, CPC cannot process the return under Section 143(1) and quashed the ...
Tax Guru

ITAT Rejects Section 143(1) Adjustment for Lack of Mandatory Prior Intimation

The ITAT held that the CPC could not make adjustments under Section 143(1) without first issuing the mandatory intimation to the assessee. The Revenue's appeals were dismissed as the statutory ...