Answers On Topic: Intimation
Assessee is a Trust filing return in ITR 7. While filing the ITR 7 for the F.Y. 2021-22 in SCH IE-4 due to oversight assessee missed to fill up the "Amount applied for objective". However, assessee filled up for Gross annual receipts and Balance accumulated in SCH IE-4. Later the assessee received office communication to submit a response u/s 143(1)(a)(ii) We submitted a response. Later the assessee received an intimation order by CPC (treating the amount that we missed to fill up in the "Amount applied for objective ") as Income From Other Sources u/s 143(1) Kindly advise whether this…
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Sir, The return was Originally Processed U/s 143(1). Time limit for revision has elapsed. There were some dis-allowances in the Intimation Order, against which the assessee filed online rectification U/s 154. The Rectification Order u/s 154 was passed after more than 60 days of the date of the Intimation Order U/s 143(1). In the rectification order also no relief was granted. Aggrieved the assessee wants to file appeal before the CIT(A). My Question is:- Against which Order will the appeal arise whether against Order U/s 143(1) or Order U/s 154 ? If U/s 143(1) then the time limit of filing…
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Assessee is trust registered Bombay Public trust Act and running a school and is not receiving any grant from GOVt. Filed the Return of income for AY. 2018-19. INTIMATION u/Sec. 143(1) is received where entire Gross receipts were considered as taxable at MMR and later on case was selected for scrutiny , where AO assessed the income as determined by the CPC U/Sec. 143(1)(a). Assessee filed an appeal against the assessment order passed U/Sec. 143(3) . NOW PCIT has issued NOtice U/sec. 263 on the ground that no question was asked to assessee about it's claim U/Sec. 10(23) and no…
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After judgement of SC in 143 TAxmann.com 178 , can one rely upon order in case of ITA 2376/Mum/2022 ? Any MA decided on the basis of above 2 cases in favour of Assessee ?
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Assessee is partnership Firm filed the Return of Income For A.Y. 2009-10. while uploading the return due to some problem in soft ware the claim of Depreciation was not correctly uploaded and also received the Intimation U/Sec. 143(1)(a) from CPC Banglore in the month of Dec. 2010. In this intimation , the adjustment of amount of Depreciation was made and demand was raised . The assessee was unaware of this fact, and when the call came from TRO in April 2022, the assessee came to know such demand. Assessee firm has claimed the depreciation on the WDV as on 31.03.2009…
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Intimation order u/s 143(1)