CPC Can’t Rectify Section 143(1)(a) Intimation Repeatedly: Delhi High Court

Advertisement Gautam Walia Vs PCIT (Delhi High Court) Delhi High Court has expressed concern over the repeated rectification of income tax intimations by the Central Processing Centre (CPC), setting aside an order that again enhanced an assessee’s income after a prior rectification. The Court has remanded the matter back to the Assistant Commissioner of Income Tax (ACIT) for a fresh review, specifically questioning the CPC’s authority to “rectify and re-rectify” intimations multiple times. The case involves Gautam Walia, who filed his income tax return for Assessment...