Appeal Dismissed as Section 143(1) Intimation Merged With Subsequent Scrutiny Assessment

Advertisement SRBC & Co. LLP Vs DCIT (ITAT Kolkata) The appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, arose from an order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 1 December 2021, which originated from an intimation issued by the Deputy Commissioner of Income Tax, CPC Bengaluru, under Section 143(1) of the Income-tax Act for Assessment Year 2017-18. The assessee challenged various adjustments made while processing the return, including taxation of dividend income under Section 115BBDA, alleged double taxation of income, short grant of TDS cr...