TaxTMI 
TaxTMI 
2024 (9) TMI 1271
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....ovisions of section 143(4) of the Act. 4. That the Learned Authorities below failed to appreciate that the intimation u/s 143(1) of the Act dated: 26.09.2022 is without jurisdiction and barred by limitation. 5. That the Learned authorities below erred in not appreciating that no opportunity as required under the provisions of section 143(1)(a) of the Act was provided before making adjustments u/s. 143(1) of the Act, thus the intimation/adjustments is not as per law requires to be cancelled. 6. That the Learned authorities below failed to appreciate that the intimation passed u/s 143(1) is for the original return, however, details like income from business, tax liability as per revised return has been considered and on this ground alone the intimation requires to be cancelled. 7. That the Learned authorities below failed to appreciate that the intimation passed u/s 143(1) of the Act is in total violation of the provisions of the said section and is not as per law requires to be cancelled. 8. The Learned authorities below erred in considering total income at Rs. 48,53,50,572/- ( which is as per the asst. order passed u/s 143(3) of the Act)....
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....ment order u/s 143(3) of the Act was passed. It is submitted that the intimation passed u/s 143(1) of the Act was not served at all and the assessee became aware of the intimation only on 26/02/2024. Aggrieved by the intimation dated 26/09/2022, the assessee preferred appeal before the Ld.CIT(A). 2.3. The Ld.CIT(A) after considering the submissions of the assessee decided the issue by observing as under: "4.1 Grounds No. 1 to 5. Since the substantive part of the appeal has been adjudicated in the following paragraphs, these grounds are not separately addressed. 4.2 Grounds No. 6 & The central issue in this case is that the appellant stated that they had filed the original return of income on 15.02.2021 after admitting original returned income of Rs. 48,11,12,550/-. Subsequently, the appellant filed a revised return of income on 27.3.2021 after admitting revised return of income of Rs. 47,51,37,520/-. It is observed that the revised return of income was processed under section 143(1) on 29.3.2022 after determining the total income at Rs. 48,53,50,570/-. The appellant argued that the revised return of Rs. 47,51,37.520/- was not taken into account while processing....
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....ginal return filed on 15.02.2021 2 Revised return filed on 27.03.2021 3 Notice u/s 143(2) issued on 29.06.2021 4 Last date for passing intimation u/s 143(1) as per second proviso 31.12.2021 5 Intimation u/s 143(1) passed on 26.09.2022 3.1. He also submitted that, intimation u/s. 143(1)(a) also becomes bad in law as the adjustment proposed therein is without providing opportunity of being heard to the assessee. He also submitted that the adjustment made therein, cannot be treated as prima facie inadmissible adjustments, as contemplated u/s. 143(1) of the act. 3.2. The Ld.AR submitted that by virtue of amendment inserted by Finance Act, 2016, no adjustment could be made, unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode. He submitted that the additions made in intimation u/s. 143(1) were debatable, and therefore it was a necessity cast upon the authorities to issue notice calling for response from the assessee against such proposed additions. It is submitted that, no intimation was issued to the assessee, as it is apparently clear that, the intimation u/s. 143(1)(a) and the assessment....
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.... the income tax portal, the assessee realized about the intimation having passed u/s. 143(1) on the same date, as on the date of the assessment order, being 26/09/2022. It is against the intimation that the assessee appealed before the Ld.CIT(A), who did not consider the prayer of the assessee, and the present appeal is arising before this Tribunal. 4.2. Ground nos. 1-2 raised by the assessee is general in nature and do not require adjudication. 4.3. The issue raised by the assessee in ground no. 3 is that, the assessing officer could not have passed intimation u/s. 143(1)(a) of the act, when notice u/s. 143(2) was issued to the assessee on 29/06/2021, subsequent to which, the assessment order was passed u/s. 143(3). The Ld.AR though argued on Principle of merger being applicable to the present facts of the case, we do not agree with this preposition. The reason being that, the disallowance made in the intimation under section 143(1)(a) is different from the disallowance made in the assessment order passed under section 143(3). Accordingly, the same is dismissed. 4.4. However, in Ground nos. 4-7 the argument of Ld.AR that the intimation passed under section 143(1)(a)....
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....ases. (stands withdrawn) 241. Where refund of any amount becomes due to the assessee as a result of an order under this Act or under the provisions of sub-section (1) of section 143 after a return has been made under section 139 or in response to a notice under sub-section (1) of section 142 and the Assessing Officer is of the opinion, having regard to the fact that- (i) a notice has been issued, or is likely to be issued, under sub-section (2) of section 143 in respect of the said return; or (ii) the order is the subject-matter of an appeal or further proceeding; or (iii) any other proceeding under this Act is pending, that the grant of the refund is likely to adversely affect the revenue, the Assessing Officer may, with the previous approval of the Chief Commissioner or Commissioner, withhold the refund till such time as the Chief Commissioner or Commissioner may determine." Section 241A inserted by FA 2017: "241A. Withholding of refund in certain cases.-For every assessment year commencing on or after the 1st day of April, 2017, where refund of any amount becomes due to the assessee under the provisions of sub-section (1) of sectio....