Case Law Details
Case Name : Satishchandra Hiralal Berawala Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Ahmedabad
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Satishchandra Hiralal Berawala Vs DCIT (ITAT Ahmedabad)
The case Satishchandra Hiralal Berawala vs. DCIT revolves around adjustments made by the Centralized Processing Centre (CPC), Bangalore, under Section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2020-21. The CPC had adjusted ₹6,50,830 without issuing prior notice to the assessee, a requirement under Section 143(1)(a). The assessee argued that this adjustment violated statutory provisions and was carried out without due process. The Commissioner of Income Tax (Appeals) had upheld the adjustment, promp
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