You paid all your tax dues and filed your return in time; yet you have received a notice under section 143(1) in your mailbox? Don’t worry, let’s help you understand this notice sent under section 143 ...

The High Court set aside a tax demand arising from foreign tax credit mismatch because no valid intimation under Section 143(1) was produced or served. It held that recovery cannot be enforced without ...

The tribunal held that any adjustment while processing a return under Section 143(1) requires prior intimation to the assessee. Disallowance made without issuing such notice is invalid in ...