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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Correction of error in the return & intimation u/s 143(1) - ...


Taxpayer Error in Procedure Leads to Uncorrected Return; Assessing Officer Not at Fault for Acceptance.

March 11, 2017

Case Laws     Income Tax     AT

Correction of error in the return & intimation u/s 143(1) - Assessee has probably chosen a wrong path for seeking correction of the alleged error committed by the assessee itself. The AO (ACIT-CPC Bangalore) cannot be blamed for merely accepting an erroneous return filed by an assessee - AT

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