SEKAR REPORTER Blog
The Madras High Court has directed the Centralized Processing Centre (CPC) to issue a fresh intimation under the Income Tax Act, 1961, as it failed to notify the petitioner before passing a rectification order regarding a defective Form 3CD. The court, led by Justice C. Saravanan, noted that the petitioner had already revised the defective form and remitted the matter back to the CPC. The time taken for the case to be pending before the court won’t be considered when calculating the statutory time limit under Section 153 of the Income Tax Act.
[25/12, 18:34] Sekarreporter: https://www.taxscan.in/top-stories/cpc-fails-to-issue-intimation-before-passing-rectification-order-wrt-defective-form-3cd-madras-hc-directs-to-issue-fresh-intimation-1440729 [25/12, 18:35] Meta AI: The Madras High Court has directed the Centralized Processing Centre (CPC) to issue a fresh intimation under the Income Tax Act, 1961, as it failed to...
Judge saravanan The Madras High Court has ruled that the revised 2024 compounding guidelines for income tax offenses cannot be applied retrospectively to cases that have already attained finality
[25/12, 08:40] Sekarreporter: https://www.livelaw.in/high-court/madras-high-court/income-tax-revised-2024-compounding-guidelines-cannot-be-applied-after-case-attains-finality-madras-high-court-514256 [25/12, 08:40] Meta AI: The Madras High Court has ruled that the revised 2024 compounding guidelines for income tax offenses cannot be applied retrospectively to cases that have already attained...