https://www.taxtmi.com/caselaws?id=760550 An adjustment disallowing a deduction at the return-processing stage cannot be sustained unless the assessee is first given the statutory prior intimation contemplated by section 143(1)(a) of the Income-tax Act, 1961. The ITAT followed its coordinate bench view and held that, where the Department could not show that such prior intimation was issued, the disallowance of deduction under section 80IE made while processing the return could not stand. The adjustment was therefore deleted in favour of the assessee. en-us Fri, 18 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 12:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760550 An adjustment disallowing a deduction at the return-processing stage cannot be sustained unless the assessee is first given the statutory prior intimation contemplated by section 143(1)(a) of the Income-tax Act, 1961. The ITAT followed its coordinate bench view and held that, where the Department could not show that such prior intimation was issued, the disallowance of deduction under section 80IE made while processing the return could not stand. The adjustment was therefore deleted in favour of the assessee. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760550