2023 (12) TMI 282

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.... 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 initiated, it will be unknown as to whether ....

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....t 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 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: (b) the ta....