Maintainability of Appeal against an intimation/processing of ...

Income Tax

August 2, 2023

Maintainability of Appeal against an intimation/processing of return u/s. 143(1) - Merger of intimation order u/s 143(1) with scrutiny order u/s 143(3) - Once the appeal is provided under the statute and the assessee has not availed of the right to appeal, now he cannot appeal the same while challenging the assessment order u/s. 143(3) of the Act. - AT

View Source

← Previous Next →

Maintainability of Appeal against an intimation/processing of ...

Income Tax

August 2, 2023

You may also like:

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being...

Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3)...

Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC

Validity of revised return u/s 139(5) - return was revised after issuance of intimation u/s 143(1) - claim of benefit of excess set off of losses and carry forward of...

Revision u/s 263 - Period of limitation - if the issue on which the proceedings u/s 263 is initiated is not a subject matter of the assessment order passed u/s 143(3)...

Revision u/s 263 - power of CIT to revise - return processes u/s 143(1) is not subjected to revision - AT

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...

Validity of Intimation passed u/s 143(1) - Rectification of arithmetical error or prima facie incorrect claim - CPC is entitled to make adjustments as per 1st proviso of...

Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it...

Intimation passed u/s 143 (1) - adjustment made in intimation u/s 143 (1)(a) - both the adjustment made by the centralized processing centre for which assessee disagreed...

Quick Updates: