CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]
The judge, noting that the petitioner had already revised the defective form and the matter was remitted back to the CPC. It was directed to issue a fresh intimation of the CPC.
![CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/2114591-cpc-fails-issue-intimation-before-passing-rectification-defective-form-3cd-madras-hc-directs-issue-fresh-intimation.webp "CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]")
In a matter of failure of CPC to issue intimation before passing a rectification order, the Madras High Court has directed to issue a fresh intimation under the income tax act, 1961. While giving order, Justice C. Saravanan stated that the time the case was pending before the court up until the date this order was properly notified would not be taken into account when calculating the...
In a matter of failure of CPC to issue intimation before passing a rectification order, the Madras High Court has directed to issue a fresh intimation under the income tax act, 1961.
While giving order, Justice C. Saravanan stated that the time the case was pending before the court up until the date this order was properly notified would not be taken into account when calculating the statutory time limit under Section 153 of the Income Tax Act.
This writ petition was filed by NLC Tamil Nadu Power Limited, Represented by its Chief Financial Officer, against the Centralized Processing Centre and Union of India. It challenged the impugned order dated 01.06.2023 passed by the CPC under Section 154(3).
In the petition it was alleged that by the impugned Order dated 01.06.2023, the intimation that was sent to the Petitioner on 29.12.2021 under Section 143(1) was rectified.
The whole issue was based on the defect in Form No.3CD that was originally filed under Section 44AB on 29.12.2020. The counsel for the petitioner conceded that, after that the petitioner revised Form on 02.03.2024 after the impugned Rectification Order dated 01.06.2023 came to be issued.
On the contrary, the department in its counter affidavit said that the Rectification Order was passed without proper intimation to the Petitioner. Additionally, the counsel Mrs.S.Premalatha, Senior Standing Counsel submitted that the intimation under Section 143(1) itself was not communicated to the Petitioner due to technical reasons and also asked to condone the same.
The judge, noting that the petitioner had already revised the defective form and the matter was remitted back to the CPC. It was directed to issue a fresh intimation of the CPC. The petition was disposed of accordingly.
Ms.Krishna Laasya appeared for the petitioner.
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