https://www.taxtmi.com/caselaws?id=757523 The ITAT Kolkata held that adjustments made by CPC under section 143(1)(a) were invalid due to non-compliance with the first proviso requiring prior intimation to the assessee. The case involved a mismatch between the income tax return and tax audit report. The tribunal found that CPC failed to issue mandatory prior intimation before making adjustments, as evidenced by documentary records and e-proceedings from the Income Tax portal. Since the revenue department did not follow the prescribed process of providing written or electronic intimation and allowing thirty days for response, the intimation under section 143(1)(a) was deemed invalid. The assessee's appeal was allowed. en-us Wed, 07 Feb 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757523 The ITAT Kolkata held that adjustments made by CPC under section 143(1)(a) were invalid due to non-compliance with the first proviso requiring prior intimation to the assessee. The case involved a mismatch between the income tax return and tax audit report. The tribunal found that CPC failed to issue mandatory prior intimation before making adjustments, as evidenced by documentary records and e-proceedings from the Income Tax portal. Since the revenue department did not follow the prescribed process of providing written or electronic intimation and allowing thirty days for response, the intimation under section 143(1)(a) was deemed invalid. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757523