CPC cannot continue to Rectify and Re-rectify intimation u/s 143(1)(a) of Income Tax Act Repeatedly: Delhi HC [Read Order]
The repeated use of rectification powers, without due consideration of earlier corrective actions, was deemed improper. This aspect was not considered by the Assistant Commissioner of Income Tax (ACIT) while passing the impugned order
By Navasree A.M - On May 23, 2025 3:09 pm - 2 mins read
The Delhi High Court has held that the Central Processing Centre ( CPC ) of the Income Tax Department cannot repeatedly rectify and re-rectify intimations issued under Section 143(1)(a) of the Income Tax Act, 1961. The division bench of Justices Vibhu Bakhru and Tejas Karia was hearing a writ petition filed by Gautam Walia, challenging…
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