{"id":63522,"date":"2026-08-01T16:14:01","date_gmt":"2026-08-01T10:44:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ariba-technologies-india-p-ltd-v-dy-cit-2025-212-itd-17-126-itr-272-bang-trib-2\/"},"modified":"2026-08-01T16:14:01","modified_gmt":"2026-08-01T10:44:01","slug":"ariba-technologies-india-p-ltd-v-dy-cit-2025-212-itd-17-126-itr-272-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ariba-technologies-india-p-ltd-v-dy-cit-2025-212-itd-17-126-itr-272-bang-trib-2\/","title":{"rendered":"Ariba Technologies India (P.) Ltd. v. Dy. CIT (2025) 212 ITD 17 \/ 126 ITR 272 (Bang.)(Trib.)"},"content":{"rendered":"<p>The Centralised Processing Centre disallowed the assessee&#8217;s claim for bonus under section 143(1). The Dispute Resolution Panel declined to examine the issue on the ground that it arose from the intimation under section 143(1). The Tribunal held that although the proper remedy against an intimation under section 143(1) is rectification under section 154 or appeal under section 246, once such adjustment forms part of the final assessment under section 143(3) read with section 144C, the Assessing Officer ought to examine the correctness of the adjustment. The issue was restored to the Assessing Officer for fresh adjudication. (AY. 2020-21).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1): Assessment-Intimation-Prima facie adjustment-Bonus disallowance by CPC-Issue can be examined in scrutiny assessment-Matter remanded.[S. 144C, 154.]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63522","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gwy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63522","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=63522"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63522\/revisions"}],"predecessor-version":[{"id":63523,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63522\/revisions\/63523"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}