K1 SECURITY SERVICES PVT LTD,BHUBANESWAR vs. DCIT CIRCLE-1(1), BHUBANESWAR

Shri A.K.Padhy, A.K.Padhy, ld AR appeared for the assessee and Shri the assessee and Shri Charan Dass, Ld Sr. DR appeared for the revenue. DR appeared for the revenue.

It was submitted by ld AR that this is an appeal against It was submitted by ld AR that this is an appeal against It was submitted by ld AR that this is an appeal against the order u/s.143(1) of the Act issued by the CPC. It was the submission that as per u/s.143(1) of the Act issued by the CPC. It was the submission that as per u/s.143(1) of the Act issued by the CPC. It was the submission that as per

P a g e 1 | 3 the provisions of section 143(1), before making any adjustment, a show cause notice has to be issued to the assessee. It was the submission that no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed. In support of this, an affidavit is filed by the ld AR of the assessee stating that no e-mail in the form of annexure and office communication dt. 6.12.2019 was received by the assessee from CPC.

In reply, ld Sr DR submitted that not in all cases, show cause notice in respect of intimation u/s.143(1) is required to be issued.

We have considered the rival submissions. A perusal of provisions of section 143(1) of the Act shows that it is compulsory for the revenue to issue show cause notice before making any adjustment in the intimation u/s.143(1) of the Act. This being so, as no show cause notice under the provisions of section 143(1) has been issued before making adjustment, the intimation issued u/s.143(1) stands quashed.

In the result, appeal filed by the assessee stand allowed.