Section 143(1) Intimation Held Invalid as Scrutiny Proceedings Had Already Begun

M.P. Madhyam Vs DCIT (CPC) (ITAT Indore) The assessee filed two appeals against separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), both dated 18.10.2022, arising from the processing of returns under Section 143(1) by the Central Processing Centre (CPC), Bengaluru for Assessment Years 2016-17 and 2017-18. The appeals challenged the validity of the adjustments made under Section 143(1), including denial of revenue expenditure, denial of deduction under Section 11(1)(a), and levy of interest under Sections 234B and 234C. Assessee’s Contentio...