{"id":54372,"date":"2025-05-19T06:17:59","date_gmt":"2025-05-19T00:47:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pasupati-acrylon-ltd-v-acit-2024-bcaj-october-p-53-delhi-trib\/"},"modified":"2025-05-19T06:17:59","modified_gmt":"2025-05-19T00:47:59","slug":"pasupati-acrylon-ltd-v-acit-2024-bcaj-october-p-53-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pasupati-acrylon-ltd-v-acit-2024-bcaj-october-p-53-delhi-trib\/","title":{"rendered":"Pasupati Acrylon Ltd v. ACIT (2024) BCAJ \u2013 October \u2013 P. 53 ( Delhi)( Trib)"},"content":{"rendered":"<p>Held that section 143(1) mandates only processing the return of income to vouch for the arithmetical error , detect the incorrect claim of expenses , losses verify and cross check the claim made in the audit report ,claim of deductions , cross verify the income declared in form\u00a0 26AS or form 16A etc , and the Revenue is not allowed to go beyond that . The Tribunal also held that\u00a0 claims not made in the return \u00a0which has been processed and time for filing revised return has expired can be made only before the administrative officers or the Board and not in appeal .\u00a0 ( AY. 2019 -20 ) ( ITA No. 1773 \/ Delhi \/2024 dt. 19 -9 -2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1) : Assessment \u2013 Intimation \u2013Mandates only processing the return of income to vouch for the arithmetical error etc \u2013 Revenue cannot be allowed to go beyond \u2013 Claims not made in the return \u2013 Can proceed by filing revision application and not in appeal . [S. 37(1), 119, 264 ,   Form No .26AS ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-54372","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54372"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54372\/revisions"}],"predecessor-version":[{"id":54373,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54372\/revisions\/54373"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}