https://www.taxtmi.com/caselaws?id=769126 ITAT AHMEDABAD held that the disallowance for late PF payment was covered against the assessee by a SC precedent, and that rectification under section 154 reducing the assessee's refund was invalid because the intimation under section 143(1) bore no DIN and thus was not served. Since a 143(1) intimation not served cannot be rectified under section 154 (and the provisos to s.143(1) were not complied with), the CPC's additions were deleted and the refund claimed by the assessee was allowed. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 01 Sep 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769126 ITAT AHMEDABAD held that the disallowance for late PF payment was covered against the assessee by a SC precedent, and that rectification under section 154 reducing the assessee's refund was invalid because the intimation under section 143(1) bore no DIN and thus was not served. Since a 143(1) intimation not served cannot be rectified under section 154 (and the provisos to s.143(1) were not complied with), the CPC's additions were deleted and the refund claimed by the assessee was allowed. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769126