https://www.taxtmi.com/caselaws?id=754034 ITAT Mumbai dismissed assessee's challenge to section 143(1)(a) order validity. AO made adjustment based on tax audit report showing Rs. 1,00,000 penalty/fine omitted from returned income. Court held intimation order was reasoned as AO communicated proposed adjustment twice and specified reasons. Distinguished from assessment orders, intimation orders have limited scope for adjustments based on return/documents without requiring speaking orders. Amount was prima-facie disallowable under section 143(1)(a)(iv) being penalty for law violation. Appeal allowed for statistical purposes only. en-us Mon, 13 May 2024 00:00:00 +0530 Fri, 14 Jun 2024 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754034 ITAT Mumbai dismissed assessee's challenge to section 143(1)(a) order validity. AO made adjustment based on tax audit report showing Rs. 1,00,000 penalty/fine omitted from returned income. Court held intimation order was reasoned as AO communicated proposed adjustment twice and specified reasons. Distinguished from assessment orders, intimation orders have limited scope for adjustments based on return/documents without requiring speaking orders. Amount was prima-facie disallowable under section 143(1)(a)(iv) being penalty for law violation. Appeal allowed for statistical purposes only. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754034