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income tax section 116

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(Querist)
08 December 2010 Whether CPC Banglore comes under the preview of Section 116,and if yes whther it can rectify the its intimation under Section 143(1)??
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
08 December 2010 Yes CPC authorities come under sec 116, and it can rectify it intimation u/s 143(1).
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venkatraman shrinivas

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venkatraman shrinivas (Expert)
09 December 2010 When CPC Bangalore is authorised to make assessments, it is equally endowed with right to pass rectification orders.
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