https://www.taxtmi.com/highlights?id=73765 Treating intimation u/s “143(1) as "non-est" - The onus is on the Revenue to show that the claim of TDS is fraudulent. A perusal of the computation sheet shows that inadvertently the assessee has mentioned the tax payable at normal rates at Sl. No. 3 instead of tax payable of deemed total income u/s 115JB of the Act. - This by any stretch of imagination, cannot be considered as fraudulent activity of the assessee to deny the benefit of the decision of the Hon'ble Jurisdictional High Court of Delhi - AT en-us Mon, 25 Dec 2023 16:11:44 +0530 Mon, 25 Dec 2023 16:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73765 Treating intimation u/s “143(1) as "non-est" - The onus is on the Revenue to show that the claim of TDS is fraudulent. A perusal of the computation sheet shows that inadvertently the assessee has mentioned the tax payable at normal rates at Sl. No. 3 instead of tax payable of deemed total income u/s 115JB of the Act. - This by any stretch of imagination, cannot be considered as fraudulent activity of the assessee to deny the benefit of the decision of the Hon'ble Jurisdictional High Court of Delhi - AT Highlights Income Tax Mon, 25 Dec 2023 16:11:44 +0530 https://www.taxtmi.com/highlights?id=73765