ITAT: Centralized Processing Centre has No Jurisdiction of Adjustment U/S 143(1) - (23 May 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the Centralized Processing Centre has no jurisdiction to exercise the power under section 143(1) of the Income Tax Act, 1961 when there are High Court decisions in favour of the assessee.
Tags : ITAT CENTRALIZED PROCESSING CENTRE INCOME-TAX ACT ASSESSEE
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