The Tribunal held that the appellate authority cannot go beyond the issue of TDS credit in a section 143(1) appeal. By directing taxation of entire salary, it effectively enhanced income without ...

The Tribunal held that a notice under Section 143(2) issued by an unauthorized officer renders the entire assessment invalid. It ruled that jurisdictional defects cannot be cured and quashed the ...

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) ...

As per latest amendments and provisions of the Income Tax Act, 1961 with the Assessment Year 2018-19, there are various new provisions related to income tax proceedings and assessment procedure being ...

After an income tax return (I-T return) has been filed, the tax department sends an intimation under section 143(1) to highlight any discrepancy that might arise from a lower tax paid than what was ...

The thought of getting a Section 143 (1) income tax notice for wrong information provided in the income tax return (ITR) may make you worried. While it is a document that shows that the Income Tax ...

Once you receive the intimation, it is ideal to review basic details such as name, PAN, assessment year, e-filing acknowledgement number to ensure that it is a valid intimation pertaining to your tax ...

After an income tax return (I-T return) has been filed, the tax department sends an intimation under section 143(1) to highlight any discrepancy that might arise from a lower tax paid than what was ...