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ITAT Deletes Section 143(1) Adjustment as Revenue Failed to Prove Notice Issuance
Case Law Details
- Case Name
- Satishchandra Hiralal Berawala Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Ahmedabad
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Satishchandra Hiralal Berawala Vs DCIT (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT), Ahmedabad, allowed the assessee’s appeal against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2020-21.
The assessee had challenged an adjustment of ₹6,50,830 made by the Centralised Processing Centre (CPC), Bengaluru under Section 143(1) of the Income-tax Act, 1961. Among the grounds raised, the assessee contended that the adjustment had been made without issuance and service of the mandatory notice contemplated u...
