The ITAT held that the CPC could not make adjustments under Section 143(1) without first issuing the mandatory intimation to the assessee. The Revenue's appeals were dismissed as the statutory ...

Filed and verified Income Tax Return for AY 2022-2023? You may have now received an income tax intimation letter from the Tax Department. The intimation notice is sent to taxpayers after processing ...

ITAT Kolkata held that once a scrutiny notice under Section 143(2) is issued, CPC cannot process the return under Section 143(1) and quashed the ...

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) ...