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Section 143(1) Demand Set Aside for Failure to Prove Service of Intimation: Bombay HC
Case Law Details
- Case Name
- Paresh M. Shetti Vs PCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Paresh M. Shetti Vs PCIT (Bombay High Court)
The petitioner filed a writ petition seeking permission to file a revised return for AY 2008-09, setting aside the income-tax demand of ₹1,78,494 reflected on the e-portal, quashing the interest levied on the demand, declaring that no dues were payable, restraining further adjustment of refunds, and refund of ₹9,312 already adjusted. The petitioner stated that he had filed his return for AY 2008-09 on 31.07.2008 after paying tax of ₹35,450. According to the petitioner, no intimation under Section 143(1) was received or reflected on the income-...
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