The first proviso to Section 143(1)(a) is mandatory and requires...

The first proviso to Section 143(1)(a) is mandatory and requires that any proposed adjustment to a return of income be intimated to the assessee in writing or electronically and the assessee be given an opportunity to respond; failure to issue that intimation renders any adjustment under Section 143(1)(a) invalid. On the facts, no such intimation was issued and the intimation order was quashed. The Revenue's argument that issuing the intimation would be futile was rejected: compliance with the mandatory intimation requirement cannot be bypassed, and the assessee could potentially respond (including by seeking condonation) before any adjustment is made.

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