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Rectification Order Invalid as CPC Didn’t Issue Prior Intimation for Defective Form 3CD: Madras HC
Case Law Details
- Case Name
- NLC Tamil Nadu Power Limited Vs Centralized Processing Centre (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Madras High Court
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NLC Tamil Nadu Power Limited Vs Centralized Processing Centre (Madras High Court)
The Madras High Court considered a writ petition challenging a rectification order dated 01.06.2023 passed under Section 154(3) of the Income Tax Act, 1961. The rectification related to an intimation purportedly issued under Section 143(1) on 29.12.2021. The petitioner submitted that the dispute arose due to a defective Form No. 3CD filed under Section 44AB on 29.12.2020, and acknowledged that a revised Form No. 3CD was filed later on 02.03.2024, after the rectification order had been passed.
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