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2022 (7) TMI 1317 - AT - Income TaxIntimation u/s 143(1) - status of the Assessee - assessee furnished return of income mentioning status as any other AOP/BOI - assessee filed return of income in the status of AOP/BOI and has shown income against which no tax was payable at the time of filing of return of income - AO raised the demand against the returned income - Assessee argued AOP/BOI/ artificial judicial person were exempt from payment of taxes up ₹ 2 lakhs - Assessing Officer, CPC suo moto changed the status of assessee - HELD THAT:- CIT(A) in his order dismissed the appeal of the assessee by holding that the status of the assessee has not been changed by CPC. However, we note that, no enquiry was made by Ld. CIT(A) as to how this additional tax came to be levied on the assessee when the figure of returned income has not been disturbed by the AO, CPC, and the additional tax could not be levied if the rates applicable to AOI/BOI were to be applied to the assessee. Apparently, the assessee has been taxed at tax rates applicable to some other “status”, as against the rate applicable to AOP/BOI, which was the status in which the return of income was filed by the assessee. Therefore, in the interests of justice, we are restoring the file to the jurisdictional assessing officer, to ascertain as to how this additional tax came to be levied on the assessee, especially when the status as the AOI/BOI has not been changed by CPC in the 143 (1) intimation issued to the assessee. Needless to say, it is well-settled law that change of status is not permissible under section 143 (1) of the Act. Appeal of the assessee is allowed for statistical purposes.
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