16 writ petitions filed by Co-operative Societies to challenge intimations under Section 143 (1) of the Income Tax Act, 1961

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Last updated: 22 May 2021
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This judgement concerns 16 writ petitions filed by various Co-operative Societies challenging intimations issued under Section 143(1) of the Income Tax Act, 1961, for the assessment year 2018-19. The societies had filed their income tax returns belatedly. The Central Processing Centre (CPC) subsequently issued communications proposing adjustments due to alleged errors, incorrect claims, or inconsistencies in the returns.

Court :
Madras High Court

Brief :
These 16 writ petitions have been filed by Co-operative Societies, being either Primary Agricultural Co-operative Credit Societies, Thrift Societies,employees Societies or other categories of Co-operative Societies, and challenge intimations under Section 143 (1) of the Income Tax Act, 1961 (in short ‘Act’). The year of assessment in all cases is 2018-19.

Citation :
W.P. No.7038 of 2020

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