2025 (8) TMI 116

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....spondent : Shri R.Clement Ramesh Kumar (CIT) -Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16-08-2024 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 02-11-2....

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....l before us. 4. We find that the provision of sub-section (1D) of Sec. 143(1) has been given a sunset clause. As per sub-section (1D), the processing of return of income shall not be necessary where a notice has been issued to the assessee u/s 143(2). However, proviso provides that the provisions of this sub-section shall not apply to any return furnished for assessment year commencing on or af....