LOK BIKASH,HARIDASPUR vs. ITO EXEMPTION, CUTTACK
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that a show cause notice is mandatory before making any adjustments in an intimation under Section 143(1). Since no such notice was issued to the assessee, the intimation is liable to be quashed.
What were the facts?
The assessee's appeal was filed with a significant delay of 684 days, attributed to medical ailments during the Covid-19 pandemic. The appeal challenged an intimation issued under Section 143(1) of the Income Tax Act.
What were the issues?
Whether an intimation under Section 143(1) is valid without issuing a mandatory show cause notice before making adjustments.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
O R D E R
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