https://www.taxtmi.com/caselaws?id=774747 ITAT Delhi held that intimation order u/s 143(1) dated 30.03.2019 was invalid as it was passed without providing mandatory 30-day response period to assessee. The order was issued on 30.03.2019 while assessee's response time expired on 22.04.2019. ITAT found the screenshot showing assessee's response on 23.03.2019 was incorrect, noting same-day issue and response dates were unlikely. The intimation order was declared bad in law, disallowance made thereunder was deleted, and assessee's appeal was allowed. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774747 ITAT Delhi held that intimation order u/s 143(1) dated 30.03.2019 was invalid as it was passed without providing mandatory 30-day response period to assessee. The order was issued on 30.03.2019 while assessee's response time expired on 22.04.2019. ITAT found the screenshot showing assessee's response on 23.03.2019 was incorrect, noting same-day issue and response dates were unlikely. The intimation order was declared bad in law, disallowance made thereunder was deleted, and assessee's appeal was allowed. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774747