https://www.taxtmi.com/highlights?id=67245 Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it cannot be disallowed without hearing the parties and/or giving the party an opportunity to submit proof in support of its claim. In the absence of section 143(1)(a) being read in the above manner i.e. debatable issues cannot be adjusted by way of intimation under section 143(1)(a), would lead to arbitrary and unreasonable intimations being issued, leading to chaos. - AT en-us Wed, 21 Dec 2022 09:18:06 +0530 Wed, 21 Dec 2022 09:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67245 Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it cannot be disallowed without hearing the parties and/or giving the party an opportunity to submit proof in support of its claim. In the absence of section 143(1)(a) being read in the above manner i.e. debatable issues cannot be adjusted by way of intimation under section 143(1)(a), would lead to arbitrary and unreasonable intimations being issued, leading to chaos. - AT Highlights Income Tax Wed, 21 Dec 2022 09:18:06 +0530 https://www.taxtmi.com/highlights?id=67245