https://www.taxtmi.com/caselaws?id=447402 The HC dismissed the Revenue's appeal, upholding the CIT(A)'s decision. The court found that the intimation under Section 143(1) was not communicated to the assessee, rendering it non-est, and thus, the demand based on it was invalid. The CIT(A) was within jurisdiction to entertain the appeal as the Revenue failed to prove service of the intimation. Additionally, the court noted no fraudulent TDS claim by the assessee, dismissing the Revenue's grievance regarding demand based on book profit under Section 115JB. The court declined to interfere with the CIT(A)'s findings, maintaining the cancellation of the demand. en-us Thu, 21 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447402 The HC dismissed the Revenue's appeal, upholding the CIT(A)'s decision. The court found that the intimation under Section 143(1) was not communicated to the assessee, rendering it non-est, and thus, the demand based on it was invalid. The CIT(A) was within jurisdiction to entertain the appeal as the Revenue failed to prove service of the intimation. Additionally, the court noted no fraudulent TDS claim by the assessee, dismissing the Revenue's grievance regarding demand based on book profit under Section 115JB. The court declined to interfere with the CIT(A)'s findings, maintaining the cancellation of the demand. Case-Laws Income Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447402