The High Court held that the intimation u/s 143(1) of the Income ...

Intimation under 143(1) of Income Tax Act challengeable via revision under 264 for errors correction.

Case Laws Income Tax

September 21, 2024

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 such intimation. Section 264 confers wide powers to correct errors committed by subordinate authorities or even errors by the assessee in not claiming legitimate deductions. The Commissioner has the power to condone delays to do substantial justice by disposing matters on merits. Relying on precedent, the Court ruled that revision u/s 264 is maintainable against intimations u/s 143(1).

View Source

← Previous Next →

The High Court held that the intimation u/s 143(1) of the Income ...

Intimation under 143(1) of Income Tax Act challengeable via revision under 264 for errors correction.

Case Laws Income Tax

September 21, 2024

You may also like:

Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an...

Revision u/s 264 against intimation/order u/s 143(1) - an intimation passed u/s 143(1) is regarded as an ‘order’ for the purpose of Section 264 - hence revision petition...

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...

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...

Revision u/s 264 in favor of assessee - an order/ intimation passed u/s 143(1) passed by the AO is equally an order, which can be questioned and be made subject matter...

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...

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

Revision petition u/s 264 - the revision application was filed seven years later. By no stretch of imagination, such long period can be ignored. The petitioner simply,...

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...

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 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...

Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO...

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...

Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The...

Quick Updates: