Rectification Order Invalid as CPC Didn’t Issue Prior Intimation for Defective Form 3CD: Madras HC
The Court found that intimations under Sections 143(1) and 154(3) were not communicated due to technical reasons. The matter was remitted for fresh consideration after a revised audit report was ...
Income Tax Return: An intimation under Section 143(1) of the Income Tax Act is a formal notice issued by the Income Tax Department (ITD) subsequent to the evaluation of your Income Tax Return (ITR) ...
The Tribunal held that delayed filing of an audit report cannot justify wholesale disallowance of expenses at the CPC processing stage. Such action falls outside the limited scope of Section 143(1) ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results