M/S. BANGALORE PHARMACEUTICAL AND RESEARCH LABORATORY PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(2), BANGALORE
In the result, the appeal by the assessee is dismissed
ITA 491/BANG/2023[2018-19]Status: DisposedITAT Bangalore10 Nov 2023AY 2018-19
Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19
For Appellant: Shri Anil Kumar, H., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(1)(a)Section 154Section 244ASection 36(1)(va)
139D).
5. CPC got jurisdiction to process returns only vide the notification under Section 143(1A).
6. A perusal of Section 143(1) shows that there is no role in making adjustment assigned to/ conferred on an Assessing
Officer in processing of returns under Section 143(1). Hence there is no Assessing. Officer as defined under Section 2(7A) read
