Disposed
Pricewaterhouse Coopers Private Limited v. Assistant Commissioner of Income Tax, CIRCLE-1(1), Kolkata and Ors.
Calcutta HCWPO/115/2021
Case brief
AI extract
What is this about?
The High Court at Calcutta, in WPO 115 of 2021, directed the Centralized Processing Centre to complete income tax proceedings under Section 143(1)(a) of the Income Tax Act, 1961 within four weeks and pay any refund within the same period.
What did the court decide?
Directed the Centralized Processing Centre to complete Section 143(1)(a) proceedings within four weeks and pay any refund within four weeks from the date of completion.