No Service of 143(1) Intimation = No Delay in Appeal – ITAT Revives TDS Credit Claim After 15 Years

Executors of Shri Ramanlal Jagjivan Gokal Vs Additional/DCIT (ITAT Mumbai) The Mumbai ITAT held that where an assessee was never served with the intimation under section 143(1), the limitation period for filing appeal cannot start merely from the date of processing of return. The Tribunal observed that the assessee became aware of the outstanding demand only after receipt of a section 245 adjustment order proposing set-off of refund against old tax demand. The assessee discovered that while processing the return for AY 2009-10, the department had granted TDS credit of only ₹23,501 against to...