https://www.taxtmi.com/caselaws?id=447017 The ITAT Ahmedabad held that an intimation under section 143(1) was invalid due to procedural violations. The CPC made adjustments to the assessee's total income and reduced the refund claim without providing the mandatory notice required under the first proviso to section 143(1)(a). The assessee should have been given an opportunity to respond to proposed disallowances before adjustments were made. Since the CPC failed to issue the required intimation and directly proceeded with adjustments, the entire proceedings under section 143(1) were vitiated and invalid in law. The assessee's appeal was allowed. en-us Wed, 11 Oct 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447017 The ITAT Ahmedabad held that an intimation under section 143(1) was invalid due to procedural violations. The CPC made adjustments to the assessee's total income and reduced the refund claim without providing the mandatory notice required under the first proviso to section 143(1)(a). The assessee should have been given an opportunity to respond to proposed disallowances before adjustments were made. Since the CPC failed to issue the required intimation and directly proceeded with adjustments, the entire proceedings under section 143(1) were vitiated and invalid in law. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447017