Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided

Samsung C And T Corporation India Pvt. Ltd. Vs DCIT (ITAT Delhi) ITAT Delhi held that intimation under section 143(1) of the Income Tax Act being passed without waiting for the response of the assessee and without providing thirty day time for filing response is not sustainable in law. Accordingly, appeal allowed. Facts- The assessee company filed its return of income u/s 139(1) of the Act on 29.11.2017 at NIL income which was revised u/s 139(5) on 22.03.2018. The return was processed u/s 143(1) on 30.03.2019 at an income of Rs.74,08,040/- after making addition/disallowance vide intimation u/s...