Intimation requirement: adjustments to returns must trigger notice and demand mechanisms even when no tax appears payable. Amendments require sending an intimation to the assessee when adjustments are made under the first proviso even if no tax is due, extend post return adjustment coverage to include specified orders and revisions, and introduce a clause for partners or members whose share in firm or association income or loss varies: tax/interest found payable must be intimated and treated as a notice of demand, refunds must be granted, and such intimations are barred after four years from the financial year end in which the adjustment or order was made. Deeming rules align provisional payments and refunds with subsequent regular assessments.
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.
Intimation requirement: adjustments to returns must trigger notice and demand mechanisms even when no tax appears payable.
Amendments require sending an intimation to the assessee when adjustments are made under the first proviso even if no tax is due, extend post return adjustment coverage to include specified orders and revisions, and introduce a clause for partners or members whose share in firm or association income or loss varies: tax/interest found payable must be intimated and treated as a notice of demand, refunds must be granted, and such intimations are barred after four years from the financial year end in which the adjustment or order was made. Deeming rules align provisional payments and refunds with subsequent regular assessments.
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