HIGHRADIUS TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2(1), HYDERABAD

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ITA 436/HYD/2024Status: HeardITAT Hyderabad12 November 2025AY 2020-2171 pages
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What did the Tribunal hold?

The Tribunal held that an intimation under Section 143(1)(a) is invalid if issued after a notice under Section 143(2) has been served. Therefore, the disallowance based on the invalid intimation was set aside.

What were the facts?

The assessee's return was processed under Section 143(1)(a) after a notice under Section 143(2) was issued. The AO made a disallowance of Rs. 13,13,770/- under Section 43B based on this 143(1)(a) intimation.

What were the issues?

The primary issue was the validity of an intimation under Section 143(1)(a) issued after the commencement of regular assessment proceedings under Section 143(2). Another issue concerned the disallowance of leave encashment expenses under Section 43B.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(2),Section 43B,Section 143(3),Section 144C(13),Section 144B,Section 270A

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The Assessee : M/s HighRadius Technologies Private Limited, First Floor, Building 12C, Raheja Mindspace IT Park, Madhapur Road, Hyderabad 2. राज�/ The Revenue : The DCIT, Circle-2(1), Signature Towers, Hyderabad 3. The Principal Commissioner of Income Tax, Hyderabad 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, हैदराबाद / DR, ITAT, Hyderabad 5. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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