ITAT Kolkata held that once a scrutiny notice under Section 143(2) is issued, CPC cannot process the return under Section 143(1) and quashed the ...

Income Tax Return: An intimation under Section 143(1) of the Income Tax Act is a formal notice issued by the Income Tax Department (ITD) subsequent to the evaluation of your Income Tax Return (ITR) ...

The Delhi High Court held that an assessment order continues to exist even if an interim court order prevents it from being given effect to. It permitted the petitioner to file a fresh application ...