GANIA UNNAYAN COMMITTEE,NAYAGARH vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR
What did the Tribunal hold?
The Tribunal observed that the intimation issued under Section 143(1) for both assessment years did not show any prior intimation to the assessee as required by the proviso. Consequently, the intimation issued under Section 143(1) was quashed.
What were the facts?
The assessee filed appeals against the orders of the CIT(A). The assessee's representative argued that no intimation under the first proviso to Section 143(1) was issued before adjustments were made. The Revenue supported the order of the CPC.
What were the issues?
Whether the intimation issued under Section 143(1) of the Income-tax Act, 1961 is valid without issuing a prior intimation to the assessee as required by the proviso.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM
O R D E R PER PENCH: These are appeals filed by the assessee against the orders of the ld. CIT (A), National Faceless Appeal Centre, Delhi vide order dated 17.12.2024 & 13.12.2024 for A.Ys. 2022-23 & 2018-19.
Shri P.K. Mishra represented on behalf of the assessee and Shri Nishanth Rao B, represented on behalf of the Revenue.
It was submitted by the ld. AR that no intimation under the first proviso to Section 143(1) has been issued to the assessee before making the adjustment in the intimation u/s 143(1) of the Income-tax Act, 1961 (the Act).
In reply, the ld. Sr. DR vehemently supported the order of the ld. CPC.
We have considered the rival submissions. A perusal of the intimation issued u/s 143(1) of the Act for both the assessment years clearly do
In the result, both the appeals of the assessee are allowed.
Order pronounced in the open court on 17.07.2025.
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