https://www.taxtmi.com/caselaws?id=411015 The court directed the respondent to refund the amounts determined for A.Y. 2019-20 under the intimation issued under Section 143 (1) of the Act, along with interest as per the law within a specified period. The petition was disposed of, and the appeals filed by the petitioner were instructed to be disposed of expeditiously. The judgment emphasized procedural requirements, the legality of adjustments made without prior intimation, and the interpretation of relevant sections of the Income Tax Act to ensure fair treatment and compliance with legal provisions. en-us Mon, 09 Aug 2021 00:00:00 +0530 Sat, 14 Aug 2021 09:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411015 The court directed the respondent to refund the amounts determined for A.Y. 2019-20 under the intimation issued under Section 143 (1) of the Act, along with interest as per the law within a specified period. The petition was disposed of, and the appeals filed by the petitioner were instructed to be disposed of expeditiously. The judgment emphasized procedural requirements, the legality of adjustments made without prior intimation, and the interpretation of relevant sections of the Income Tax Act to ensure fair treatment and compliance with legal provisions. Case-Laws Income Tax Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411015