Allahabad HC Reduces Cop's Sentence in 1984 Attempt-to-Murder Case, Awards Rs. 35,000 to Victim  ||  Delhi High Court: Copyright Owners and ISPs Cannot Unilaterally Declare a Website 'Rogue'  ||  Rajasthan HC: Teacher's Reprimand for Poor Attendance and Performance is Not Abetment of Suicide  ||  Karnataka High Court: Police Assistance to Enforce Injunction Not Barred by Res Judicata  ||  SC Upholds Validity of Section 16(2)(c) of CGST Act, Says ITC Depends on Supplier's Tax Payment  ||  Supreme Court: Registration Certificate Alone Can't Secure Interim Release of Seized Vehicles  ||  Supreme Court: IBC Moratorium Doesn't Shield Promoters, Directors From Consumer Complaints  ||  Supreme Court: Accused Person's Advocate Cannot Remain Present During Entire Police Interrogation  ||  Uttarakhand HC: Severity of POCSO Charges Alone Cannot Deny Juvenile Bail  ||  Madras HC Grants Anticipatory Bail to Man Accused of Watching CM Vijay's Unreleased Film Online    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved