TMI Blog2023 (12) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... screpancies in the entries made in the records of the petitioner. Subsequent to the same, the petitioner had filed their reply dated 23.04.2023. However, without considering the said reply, the impugned intimation dated 29.07.2023 was issued by the respondent. Further, it appears that prior to the issuance of the said impugned intimation, the respondent had initiated the scrutiny proceedings by virtue of notice dated 01.06.2023. 3. The contention of the petitioner is that if the scrutiny is initiated, it will be unknown as to whether the respondent took the stand of the petitioner as stated in the ITR filed by the petitioner or as stated in the reply of the petitioner. Thus, he would submit that the interest of the petitioner will get af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the due date specified under sub-section (1) of section 139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: (b) the tax 2 [, interest and fee], if any, shall be computed on the basis of the total income computed under clause (a); (c) the sum payable by, or the amount of refund due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Now, it was submitted by the learned counsel for the 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. 9. In view of the above, 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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