2023 (12) TMI 282

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....fy the mistake of double dis-allowance in the intimation dated 29.07.2023 and also to process the refunds. 2. The learned counsel for the petitioner would submit that the intimation dated 06.03.2023 was issued by the 1st respondent notifying some discrepancies in the entries made in the records of the petitioner. Subsequent to the same, the petitioner had filed their reply dated 23.04.2023. However, without considering the said reply, the impugned intimation dated 29.07.2023 was issued by the respondent. Further, it appears that prior to the issuance of the said impugned intimation, the respondent had initiated the scrutiny proceedings by virtue of notice dated 01.06.2023. 3. The contention of the petitioner is that if the scrutiny is....

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.... arithmetical error in the return; (ii) any incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form....

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.... Act, the respondent is supposed to have considered the said reply and make suitable modifications in his income tax returns as requested by the petitioner. However, though the reply was filed by the petitioner, the respondent not the said reply and issued the impugned intimation dated 29.07.2023. 8. Now, it was submitted by the learned counsel for the respondent that the reply filed by the petitioner will be considered at the time of scrutiny of ITR by the Faceless Assessment Officer, which means the Faceless Assessment Officer has to consider the reply and proceed the petitioner's case with double stands i.e., (1) based on the original returns filed by the petitioner; and (2) based on the modified returns after considering the repl....