Karnataka HC held that Section 143(1) intimation without adjustment is not an order capable of revision under Section 263.
Income Tax Return: An intimation under Section 143(1) of the Income Tax Act is a formal notice issued by the Income Tax Department (ITD) subsequent to the evaluation of your Income Tax Return (ITR) ...
ITAT Mumbai held that the Section 143(1) adjustment merged with the Section 143(3) assessment and upheld deletion of ₹2.99 ...
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