Supreme Court clarifies the interplay of Section 143(1) and 143(2) of the Income Tax Act, 1961 in refund processing: Vodafone Idea Ltd. vs. Assistant Commissioner of Income Tax (29 April 2020)

/ Assessment of Income Tax Returns, Constitutional Law, Income Tax Act, 1961, Income Tax Act, 1961 with Section 143, Income Tax Act, 1961 with Section 241A, Judges, Uday Umesh Lalit, Vineet Saran

Supreme Court Clarifies Income Tax Refund Processing When Scrutiny Notice Issued LEGAL ISSUE: Whether the Income Tax Department is obligated to process a tax refund under Section 143(1) of the Income Tax Act, 1961, when a scrutiny notice has been issued under Section 143(2) of the same Act. CASE TYPE: Income Tax Case Name: Vodafone […]

Supreme Court clarifies the interplay of Section 143(1) and 143(2) of the Income Tax Act, 1961 in refund processing: Vodafone Idea Ltd. vs. Assistant Commissioner of Income Tax (29 April 2020) Read Post »