4 results for “TDS”+ Section 43(1)clear
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In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
1) is amounted to assessment and hence the subsequent assessment order is illegal as being void ab-initio. This legal contention is liable to be rejected, as it is settled principle that the intimation is not considered as an assessment. 14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer