ITAT Kolkata held that once a scrutiny notice under Section 143(2) is issued, CPC cannot process the return under Section 143(1) and quashed the ...

In such cases, the court cannot circumvent the statutory bar by directing a police FIR through Section 151 CPC; the bar on ...

The Tribunal held that CPC could not process the return under Section 143(1) after the Assessing Officer had issued a notice under Section 143(2). It ruled that parallel proceedings under Sections 143 ...

Once an intimation under Section 143(1) has been issued, the taxpayer must check whether the intimation is only a processing ...

The new Prologo MIG AIR CPC and MIG CPC gloves feature updated materials, fresh color options, and a revised version of ...

This installment tells the story of "honorer" Li Xiaoling, researcher at the Memorial Hall of the First National Congress of ...

For 8CPC, fitment factor is pivotal to deciding how much of an increase employees will get in their salaries and pensioners ...

The new ruling says that negligence, oversight, or inadvertence can no longer be invoked to revive issues that should have ...

Introduction and Historical Evolution of Res JudicataThe doctrine of res judicata, encapsulated primarily within Section 11 of the Code of Civil Procedure, 1908 (CPC), serves as a cornerstone of ...

After you file the ITR, the Income Tax Department processes the return and issues an intimation under Section 143(1) of the Income Tax Act. If you notice an error in your processed ITR, you can submit ...