Case Law Analysis
|Income Tax Appellate Tribunal
Section 143(1) IT Act | Intimation Invalid After Scrutiny Notice Issued: ITAT Kolkata
The ITAT Kolkata has ruled that once a case is selected for scrutiny under Section 143(2), any intimation under Section 143(1) issued thereafter is legally void. This sets a critical precedent for taxpayers and CPCs, reinforcing that procedural sequencing is mandatory and that adjustments to exemptions like Section 10(23C)(VI) cannot be made through automated intimations after scrutiny is triggered.