ITAT Kolkata Quashes CPC’s Action on Section 143(1) After Section 143(2) Notice

ITAT Kolkata Quashes CPC’s Action on Section 143(1) After Section 143(2) Notice

The ITAT Kolkata has ruled that following the issuance of a scrutiny notice under Section 143(2), the Central Processing Centre (CPC) is barred from processing returns under Section 143(1). The Tribunal quashed the CPC's intimation on these grounds.

This decision reinforces the boundaries of authority and process within the framework of tax assessment, clarifying that multiple contradictory proceedings cannot be initiated for the same assessment once scrutiny is declared.

Tax professionals should take note of this ruling, ensuring a clear understanding of procedural hierarchies and limitations when representing client cases during scrutiny proceedings.