"Prima facie" adjustment - Rectification of order passed u/s ...

Order Rectification u/s 143(1)(a) Overturned Due to Lack of Opportunity for Assessee to Respond to Disallowance.

July 10, 2012

Case Laws Income Tax AT

"Prima facie" adjustment - Rectification of order passed u/s 143(1)(a) - As disallowance made without giving an opportunity to the assessee, the same is not sustainable. - AT

View Source

← Previous Next →

"Prima facie" adjustment - Rectification of order passed u/s ...

Order Rectification u/s 143(1)(a) Overturned Due to Lack of Opportunity for Assessee to Respond to Disallowance.

July 10, 2012

Case Laws Income Tax AT

You may also like:

Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending...

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...

Intimation u/s 143(1) as appealable order u/s 246A - CIT(A) had wrongly mentioned in the order reproduced herein above that no appeal lies against the intimation issued...

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...

Validity of order passed u/ss 154/147/143(3) - Disallowance of prior period expenses - Relevant previous year being first year of assessee's business, no prior period...

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...

Delay in filling appeal before the Tribunal - appeal is time-barred by 24 days - The assessee failed to respond to notices issued u/s 143(2)/142(1) for scrutiny...

The High Court set aside the impugned order dated 02.02.2024 rejecting the Rectification Application filed by the petitioner. The court found that the order lacked...

Rectification u/s 154 - Exemption u/s 11(2) denied - assessee has filed Form no.10 manually - what could not be done by the assessee directly, cannot be achieved...

Rectification u/s 154 - The Assessee argued that the assessments u/s 143(1) and 143(3) merged, precluding further additions u/s 154, while the Revenue contended that...

Chargeability of interest u/s. 234D - Refund was susdquently withdrawn after rectification u/s 154 - the section 154 order dated 11/12/2009 was only rectification of...

Loss reduced due to adj. u/s 143(1) – demand of tax is sustainable

Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

Belated payment of GST after due date of filing return u/s 139(1) - disallowance u/s 43B - assessee's failure to discharge statutory dues by actual payment within due...

Addition by way of adjustment u/s 143(1) by CPC - Procedure - Unlike the old scheme of ‘prima facie adjustments’ u/s 143(1)(a), the scheme of present section 143(1) does...

Quick Updates: