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

Case Laws Income Tax

March 11, 2017

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

View Source

← Previous Next →

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

Case Laws Income Tax

March 11, 2017

You may also like:

The preliminary assessment u/s 143(1) is limited to processing the return for arithmetical errors, incorrect expense claims, verifying audit reports, deductions, and...

Validity of adjustments made in an intimation u/s 143(1) of the Income Tax Act, where there was a mismatch between the income tax return and the tax audit report filed...

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...

The High Court held that the intimation u/s 143(1) of the Income Tax Act falls within the ambit of 'any orders' envisaged u/s 264, making revision maintainable against...

The ITAT upheld the validity of adjustments made in the intimation u/s 143(1) regarding the addition of payment of employees' contribution to PF and ESIC beyond the due...

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...

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...

Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of...

The assessment u/s 143(1) was invalid as the procedure laid down u/s 144B was not followed. The case was selected for regular assessment, but the assessee was not given...

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...

Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B...

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...

The ITAT Delhi held that the merger of intimation/proceedings u/s 143(1) with regular assessment u/s 143(3) results in the intimation losing relevance once regular...

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...

Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section...

Quick Updates: