Khushboo Shah Vs ADIT/CPC, Bengaluru

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Khushboo Shah, against the order dated 19.09.2025, passed by the ld.Addl/JCIT(A)-4, Mumbai for the assessment year 2020-2021. The assessee is an individual and a partner in a partnership firm. When filing her return, she did not offer her shares of profits or loss from the partnership firm. The CPC disallowed the loss in relation to the partnership firm while processing the intimation under section 143(1) of the Act. It was also submitted that the CPC did not issue the intimation as required under the first proviso to Section 143(1) of the Act before making the adjustment.…

Legal Issues

• 1. Whether the assessee's shares of profits or loss from the partnership firm were correctly disallowed by the CPC.
• 2. Whether the intimation under section 143(1) of the Act was issued in compliance with the first proviso to Section 143(1) of the Act.

Judgment Outcome

Decided in favour of Assessee.

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