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 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. ¹

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[25/12, 18:35] Meta AI: ✅ *Head Notes:*
– Madras HC directs CPC to issue fresh intimation
– CPC failed to notify petitioner before rectification order
– Defective Form 3CD; petitioner revised and remitted
– Time taken in court won’t count towards statutory limit under Section 153, Income Tax Act
[25/12, 18:35] Meta AI: ✅ *Key Notes:*
– CPC failed to issue intimation before rectification order
– Madras HC directs fresh intimation under Income Tax Act
– Petitioner revised defective Form 3CD
– Time in court excluded from Section 153 statutory limit