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Section 143(1) Adjustment Can Be Contested in Assessment Appeal When Retained: ITAT Lucknow
Case Law Details
- Case Name
- Paliwal Diagnostics Pvt. Ltd Vs DCIT (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Lucknow
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Paliwal Diagnostics Pvt. Ltd Vs DCIT (ITAT Lucknow)
The assessee filed an appeal before the ITAT against the order dated 08.07.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC). The primary grievance was against the dismissal of an additional ground relating to an adjustment of Rs. 9,14,620 made under Section 143(1) of the Income Tax Act, 1961.
The Assessing Officer had passed an assessment order dated 20.09.2022 under Sections 143(3) read with 144B of the Act. The assessee’s total income was assessed at Rs. 12,65,32,570 as against the returne...
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