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2023 (12) TMI 282 - MADRAS HIGH COURTScrutiny of ITR by the Faceless Assessment Officer - Rectification petition to rectify the mistake of double dis-allowance in the intimation - As argued though the respondent had not considered the reply filed by the petitioner, the said reply will be considered at the time of scrutiny by the Faceless Assessment Officers in accordance with law - HELD THAT:- A reading of section 143 makes it clear that if there is any corrections, errors, addition or reduction in the ITR of the Assessee, the Department has to intimate the same to the Assessee. In the present case, the respondent had intimated the error to the petitioner and also directed the petitioner to file his reply within a period of 30 days. Thereafter, as per the provisions of the Act, the respondent is supposed to have considered the said reply and make suitable modifications in his income tax returns as requested by the petitioner. However, though the reply was filed by the petitioner, the respondent not the said reply and issued the impugned intimation dated 29.07.2023. As submitted by respondent that the reply filed by the petitioner will be considered at the time of scrutiny of ITR by the Faceless Assessment Officer, which means the Faceless Assessment Officer has to consider the reply and proceed the petitioner's case with double stands i.e., (1) based on the original returns filed by the petitioner; and (2) based on the modified returns after considering the reply of the petitioner, which would ultimately create unnecessary confusion. Since the learned counsel for the respondent had submitted that the reply, which was rejected by the respondent will be considered at the time of scrutiny and for the interest of justice, this Court is inclined to pass the following orders: i) The respondents are directed to consider the reply filed by the petitioner dated 23.04.2023 and accept the returns accordingly. ii) Thereafter, the Faceless Assessment Officer shall proceed further by providing opportunity of hearing before passing orders in the scrutiny assessment.
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