Section 143(1) Intimation Without Hearing Assessee Is Unlawful: ITAT Kolkata

Aashirvad Villa Limited Vs ITO (ITAT Kolkata) Introduction: The case of Aashirvad Villa Limited Vs ITO, adjudicated by the Income Tax Appellate Tribunal (ITAT) Kolkata, revolves around the legality of proceeding upon intimation passed under section 143(1) of the Income Tax Act without granting the assessee a reasonable opportunity of hearing. The analysis of this case sheds light on the intricacies of pre-litigation mediation and its impact on taxpayers’ rights. Detailed Analysis: The appeal filed by Aashirvad Villa Limited contested the order of the Commissioner of Income Tax (Appeals) ...