Information matching for third-party statements limited: no intimation under section 143(1)(a)(vi) when ITR 1 net data prevents meaningful comparison. Where ITR 1 supplies only net figures that do not permit meaningful comparison with Form 26AS, Form 16A or Form 16, section 143(1)(a)(vi) shall not be invoked to issue intimations proposing adjustments; the provision remains applicable if an entire head or item of income is omitted from ITR 1 but specifically appears in any of the three Forms, and only those three Forms will be considered. Pending intimations are to be handled per this direction, and revised returns filed after intimation are valid and to be processed.
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.
Information matching for third-party statements limited: no intimation under section 143(1)(a)(vi) when ITR 1 net data prevents meaningful comparison.
Where ITR 1 supplies only net figures that do not permit meaningful comparison with Form 26AS, Form 16A or Form 16, section 143(1)(a)(vi) shall not be invoked to issue intimations proposing adjustments; the provision remains applicable if an entire head or item of income is omitted from ITR 1 but specifically appears in any of the three Forms, and only those three Forms will be considered. Pending intimations are to be handled per this direction, and revised returns filed after intimation are valid and to be processed.
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