Legality of Additions/ denial of TDS Credit u/s 143(1) through non speaking order

AWP Assistance (India) Pvt. Ltd Vs DCIT (ITAT Delhi) Background Central Processing Centre (CPC) unit of Income tax Department processes the income tax return of asseseee and issues intimation u/s 143(1) of the Income tax Act, 1961. Such processing of return is carried out mechanically through software based on logic embedded in the system and reconciliation of data collected from other reports. Even though, 143(1)(a) is issued to check the box of giving opportunity of being heard to the assessee, hardly any explanation of the assesee are considered and such rejection are intimated with standar...