HC explains scope of ‘intimation’ under section 143(1)(a) of Income Tax Act, 1961

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Limited Vs DCIT (Madras high court)

The scope of an ‘intimation’ u/s 143 (1) (a) of the Act, extends only to the making of adjustments based upon errors apparent from the return of income and patent from the record

The scope of an ‘intimation’ under Section 143 (1) (a) of the Act, extends to the making of adjustments based upon errors apparent from the return of income and patent

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