Rajiv Gandhi University of Health Sciences. v. DCIT (CPC) (2023) 198 ITD 424 /223 TTJ 381 (Bang) (Trib.)

S. 143(1)(a) : Assessment-Intimation-Debatable issue-Cannot be disallowed by CPC-Matter is remanded back to Assessing Officer for adjudication afresh. [S. 11(1)(11(2)]

Tribunal held that debatable issues cannot be adjusted by way of intimation under section 143(1)(a) of the Act. Revenue was not right on their part to unilaterally proceed by disallowing claim without granting opportunity to assessee to put forth its stand.  Matter is  remanded back to Assessing Officer for adjudication afresh. (AY. 2016-17)