Tax authority amendment power: law permits revising intimations and adjusting refunds issued under the intimation procedure. The amendment to section 35 adds a provision authorising the wealth-tax authority to amend any intimation previously sent under the assessment intimation procedure and to enhance or reduce the amount of refund granted under that intimation, alongside a renumbering of the existing clause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax authority amendment power: law permits revising intimations and adjusting refunds issued under the intimation procedure.
The amendment to section 35 adds a provision authorising the wealth-tax authority to amend any intimation previously sent under the assessment intimation procedure and to enhance or reduce the amount of refund granted under that intimation, alongside a renumbering of the existing clause.
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