The Bangalore ITAT ruled that once a notice under Section 143(2) initiates regular scrutiny assessment, the Department cannot resort to summary processing under Section 143(1). This decision quashed substantial GST-related adjustments which were deemed without jurisdiction.
ITAT Bangalore Quashes ₹7,778 Cr 143(1) Adjustment After 143(2) Notice
The Bangalore ITAT ruled that once a notice under Section 143(2) initiates regular scrutiny assessment, the Department cannot resort to summary processing under Section 143(1). This decision quashed substantial GST-related adjustments which were deemed without jurisdiction.
Citations
- Income Tax Appellate Tribunal, Bangalore (2026)
Source:taxguru.in