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Appeal against intimation under section 143(1)(a)/154 is maintainable
Case Law Details
- Case Name
- Shivganga Drillers Private Ltd. Vs CPC, Income Tax (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Indore
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Shivganga Drillers Private Ltd. Vs CPC, Income Tax (ITAT Indore)
Assessee contended That National Faceless Appeal Centre, Delhi erred in rejecting appeal filed by the assessee summarily by stating that appellant has not filed appeal against intimation order u/s 143(1) and tried to take back door entry by filing appeal against order u/s 154 for which the original cause of action has arisen at the stage of 143(1) itself without appreciating the fact that on first stage appellant has taken the remedy of filing application u/s 154 which is legal and as per the provision of Income Tax Act. Thus the...
sir there is a mistake of date as under:-
It is written
…….ITAT considered the recent decision of ITAT,Jodhpur Bench in the case of Akbar Mohammad, Nagaur Vs. ACIT,CPC,Bangalore ITA No.108 &109/Jodh/2021 order dated 31.01.2012
Whereas the order date is 31.01.2022 which please correct.
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