Adjustments / additions u/s 143(1) - CPC made disallowed without ...

Income Tax

January 2, 2024

Adjustments / additions u/s 143(1) - CPC made disallowed without considering the objections / reply filed by the assessee - Empty formality - Ld. NFAC ought to have considered the above additional documents and adjudicated the case in accordance with law. Since it is only a proceeding u/s. 143(1) and not a scrutiny assessment where assessee is expected to file all necessary documents along with the Return of Income. - Matter restored back to re-adjudicate the issue - AT

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Adjustments / additions u/s 143(1) - CPC made disallowed without ...

Income Tax

January 2, 2024

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