Intimation requirement: amendment mandates sending intimation to assessee whether adjustments were made, even if no tax or interest is due. The amendment mandates that an intimation be sent to the assessee stating whether any adjustment under the first proviso has been made, and specifies that this intimation must be sent even if no tax or interest is due; it also omits the limiting words in the third proviso that confined that proviso's application to cases involving tax or interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intimation requirement: amendment mandates sending intimation to assessee whether adjustments were made, even if no tax or interest is due.
The amendment mandates that an intimation be sent to the assessee stating whether any adjustment under the first proviso has been made, and specifies that this intimation must be sent even if no tax or interest is due; it also omits the limiting words in the third proviso that confined that proviso's application to cases involving tax or interest.
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