CPC cannot continue to Rectify and Re-rectify intimation u/s 143(1)(a) of Income Tax Act Repeatedly: Delhi HC

CPC Cannot Continue to Rectify and Re-Rectify Intimation U/S 143(1A) of Income Tax Act Repeatedly: Delhi HC The Delhi High Court has ruled that the Centralized Processing Centre (CPC) cannot repeatedly rectify and re-rectify intimations issued under Section 143(1A) of the Income Tax Act. The court emphasized that there must be finality to the assessment process and that continuous modifications by the CPC are not permissible. This decision provides relief to taxpayers from perpetual re-assessment and ensures that the tax processing system adheres to principles of finality and certainty.