Adjustments / additions u/s 143(1) - CPC made disallowed without ...
Taxpayer's Objections Ignored: NFAC Criticized for Overlooking Documents in Section 143(1) Assessment; Case Reopened.
January 2, 2024
Case Laws Income Tax AT
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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