Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The ITAT held that adjustments under section 143(1)(a) must be preceded by proper intimation to the assessee, either in writing or electronically, as mandated by the first proviso to section 143(1)(a). In the present case, the assessee was not given any such notice before the CPC made adjustments disallowing the exemption under section 10(10AA)(ii) exceeding Rs. 3 lakhs, based on an invalid Gazette Notification. The Tribunal found this procedural lapse fatal to the validity of the adjustments. Consequently, the appeal was allowed, and the impugned adjustments were set aside for non-compliance with the statutory requirement of prior intimation.
The ITAT held that adjustments under section 143(1)(a) must be preceded by proper intimation to the assessee, either in writing or electronically, as mandated by the first proviso to section 143(1)(a). In the present case, the assessee was not given any such notice before the CPC made adjustments disallowing the exemption under section 10(10AA)(ii) exceeding Rs. 3 lakhs, based on an invalid Gazette Notification. The Tribunal found this procedural lapse fatal to the validity of the adjustments. Consequently, the appeal was allowed, and the impugned adjustments were set aside for non-compliance with the statutory requirement of prior intimation.
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