https://www.taxtmi.com/caselaws?id=420002 The court held that adjustments made without prior intimation under Section 245 of the Income Tax Act are illegal. The respondents were directed to strictly adhere to the statutory requirement of issuing prior intimation and allowing the taxpayer to respond before making any adjustments. The adjustments in the writ petitions were set aside, granting the department the liberty to reissue intimation and proceed lawfully. The court allowed the writ petitions, overturning the adjustments made without prior intimation under Section 245, while permitting lawful action after providing due intimation and opportunity to respond. en-us Tue, 08 Mar 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420002 The court held that adjustments made without prior intimation under Section 245 of the Income Tax Act are illegal. The respondents were directed to strictly adhere to the statutory requirement of issuing prior intimation and allowing the taxpayer to respond before making any adjustments. The adjustments in the writ petitions were set aside, granting the department the liberty to reissue intimation and proceed lawfully. The court allowed the writ petitions, overturning the adjustments made without prior intimation under Section 245, while permitting lawful action after providing due intimation and opportunity to respond. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420002