https://www.taxtmi.com/highlights?id=73892 Adjustments / additions u/s 143(1) - CPC made disallowed without considering the objections / reply filed by the assessee - Empty formality - Ld. NFAC ought to have considered the above additional documents and adjudicated the case in accordance with law. Since it is only a proceeding u/s. 143(1) and not a scrutiny assessment where assessee is expected to file all necessary documents along with the Return of Income. - Matter restored back to re-adjudicate the issue - AT en-us Tue, 02 Jan 2024 09:11:44 +0530 Tue, 02 Jan 2024 09:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73892 Adjustments / additions u/s 143(1) - CPC made disallowed without considering the objections / reply filed by the assessee - Empty formality - Ld. NFAC ought to have considered the above additional documents and adjudicated the case in accordance with law. Since it is only a proceeding u/s. 143(1) and not a scrutiny assessment where assessee is expected to file all necessary documents along with the Return of Income. - Matter restored back to re-adjudicate the issue - AT Highlights Income Tax Tue, 02 Jan 2024 09:11:44 +0530 https://www.taxtmi.com/highlights?id=73892