{"id":26490,"date":"2022-04-20T14:25:04","date_gmt":"2022-04-20T08:55:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=26490"},"modified":"2022-04-21T14:23:12","modified_gmt":"2022-04-21T08:53:12","slug":"non-response-to-1431a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/non-response-to-1431a\/","title":{"rendered":"non response to 143(1)(a)"},"content":{"rendered":"<p>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\u00a0 \u00a0and 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.<\/p>\n<p>Assessee firm has claimed the depreciation on the WDV as on 31.03.2009 there after and claim of deprecation was allowed.<\/p>\n<p>In this back ground pl guide whether the assessee should submit the ratification application or file the petition U\/SEc. 264, giving the reason for condonation of delay.<\/p>\n<p>pl guide.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[566,564,457],"class_list":["post-26490","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-intimation","qa_tag-intimation-u-s-1431a","qa_tag-revision"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/26490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=26490"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26490"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=26490"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=26490"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=26490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}