Case Law Details
Case Name : Dr. S. Muthian Vs ACIT (ITAT Chennai)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Chennai
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Dr. S. Muthian Vs ACIT (ITAT Chennai)
Sec.143(3) of the Act contemplates two methods of assessment being made vis-a -vis a return filed by an assessee. Wherever, the AO wants to scrutinise the return of income, he has to issue notice u/s.143(2) of the Act so as to complete the assessment u/s.143(3) of the Act. If the AO does not find any serious discrepancies or does not disbelieve any facts and figures mentioned in the return, he can simply issue an intimation u/s.143(1) of the Act by making prima facie adjustments. However
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Also Read-
Dr. S. Muthian Vs ACIT (Madras High Court) – Tax on gain on sale of ESOP in USA given to Indian employee by Google Inc USA- HC remit matter back to AO”
For getting a good grip in a holistic manner, suggest to read also the posted Comment (s) / critique on that report of HC Judgment .
ADMN: Great job done; to give it a finishing touch , however, suggest to have displayed, also the ITAT Order in the very same case for the succeeding AY 2011- 12, remanding the closely related matter of dispute back to AO – present status of which is not known !
ADMN : To enable you to do so, sending the LINK to that Order (reported elsewhere) , once again via e’mail !
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