AI Drafter 
TaxTMI 
TaxTMI 
2023 (7) TMI 1034
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....the facts and in the circumstances of the case, it may be held that the appellant has been denied natural justice by the Revenue Authorities in respect of Intimation passed u/s 143(1) on 2-06-2016, in as much as: a) No reason is given for variation in Returned Total Income of Rs25,09,290 and Income Computed u/s 143(1) of Rs 37,83,040. b) No opportunity was given to the appellant to show that the above variation made by the Central Processing Centre was wrong. 2. On the facts and in the circumstances of the case, appellant prays that its Total Income as returned be accepted as its Total Income as Computed u/s 143(1) as well as Assessed u/s 143(3)." 2. Brief Facts of the Case : The assessee is a doctor. He filed ....
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....the assessee. The ld.AR vehemently submitted that even during the proceedings under section 143(1) no opportunity has been given to the assessee. There is no application of mind. The order under section 143(1) has been passed without giving any reasons. Therefore, it is void-ab-initio. The ld.AR submitted that the Department has not even considered the rectification application filed by the assessee. The ld.AR filed copies of order under section 143(1) and other documents. The AR demonstrated that no opportunity was provided by the CPC before making the adjustment. The Ld.AR also submitted that the adjustment made by the CPC is outside the purview of section 143(1) of the Act. Hence the order is void ab intio. The ld. Departmental Repres....
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....ice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the return; or (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (b) the tax and interest, if any, shall be computed on the basis of the total income computed under clause (a); (c) the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax and interest, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, a....
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....tion exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction; (b) the acknowledgement of the return shall be deemed to be the intimation in a case where no sum is payable by, or refundable to, the assessee under clause (c), and where no adjustment has been made under clause (a). (1A) For the purposes of processing of returns under sub-section (1), the Board may make a scheme for centralised processing of returns with a view to expeditiously determining the tax payable by, or the refund due to, the assessee as required under the said sub-section. (1B) Save as otherwise expressly provided, for the purpose of giving effect to the scheme made under sub-section (1A),....
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....he profit and loss account filed by the company nor can he change the basis of allocation of various amounts made by the company in its various accounts. For this purpose it is necessary that the ITO should issue a notice to the assessee under section 143(2) and, after hearing the submissions of the assessee, decide the question in accordance with law. He cannot, unilaterally and without any reference to the assessee, send an intimation rejecting the entire profit and loss account of the assessee-company and substituting for it his own calculations. This is neither the correction of a clerical error nor is it the correction of an arithmetical error, as is submitted in the alternative by Dr. Balsubramaniyam. For the reasons which we have set....