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Income Tax - Highlights / Catch Notes

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Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction ...

Income Tax

December 27, 2023

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 adjustment - Therefore, such adjustment is made in contravention of the provision of section 143 (1) of the Act and hence, it is not sustainable - AT

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