Once the Income Tax Department has processed a taxpayer's income tax return, it will communicate with them or notify them of an Intimation under Section 143 (1). It indicates if a taxpayer's filed ...

ITAT Agra held that merely uploading of the communication in the Income Tax department e-portal is not sufficient mode of communication in view provisions of Section 282 of the 1961 Act and Rule 127 ...

The tribunal reviewed legal precedents, including rulings by the Orissa, Telangana, and Bombay High Courts, which consistently held that procedural delays in filing Form-10B should be condoned if ...