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1. Interest u/s 234B - The term “assessed tax” has been defined in Explanation-1 of Section 234B (1). As per said Explanation-1 “assessed tax” means the tax on the total...

2. The ITAT Delhi held that the merger of intimation/proceedings u/s 143(1) with regular assessment u/s 143(3) results in the intimation losing relevance once regular...

3. Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction to make an adjustment in an Intimation Order u/s. 143(1) - No intimation given to the assessee of such...

4. Fresh demand of income tax after the Approval of Resolution Plan - Demand of Income Tax Dues after completion of scrutiny process - From the tone and tenor of the...

5. Adjustment made by the CPC (Centralized Processing Centre) u/sec. 143(1) - CPC did not allow set off of brought forward losses against the short term capital gain and...

6. Adjustments of interest payable to IFCI and sales tax penalty under section 43B while processing the case under section 143(1)(a) - As the adjustments made by the AO...

7. Demand of additional tax u/s 143(1A) - Prima facie adjustments - the burden of proving that the assessee has attempted to evade tax is on the Revenue which may be...

8. Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident...

9. Exemption u/s 11 denied - intimation was issued u/s. 143(1) - The Central Processing Center has also taxed the entire gross receipt of the assessee without allowing any...

10. Addition by way of adjustment u/s 143(1) by CPC - Procedure - Unlike the old scheme of ‘prima facie adjustments’ u/s 143(1)(a), the scheme of present section 143(1) does...

11. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

12. Validity of Intimation passed u/s 143(1) - Rectification of arithmetical error or prima facie incorrect claim - CPC is entitled to make adjustments as per 1st proviso of...

13. Exemption u/s. 11 denied - Validity of intimation issued u/s. 143(1)(a) - there are two aspects which emerges on this issue as to whether the disallowance made is a...

14. Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it...

15. Disallowance of expenditure while processing the return u/s 143(1) by the CPC - the CPC has erred in disallowing the assessee’s claim of expenditure while processing the...