https://www.taxtmi.com/caselaws?id=461790 Section 143(1) permits an adjustment only after the assessee is given prior intimation of the proposed adjustment in writing or electronically. Where the revenue was asked to produce proof of such notice and none was furnished, the adjustment could not be sustained. The assessee therefore succeeded on the ground that the statutory precondition of prior intimation had not been complied with before making the adjustment. en-us Wed, 27 Nov 2024 00:00:00 +0530 Tue, 29 Apr 2025 10:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461790 Section 143(1) permits an adjustment only after the assessee is given prior intimation of the proposed adjustment in writing or electronically. Where the revenue was asked to produce proof of such notice and none was furnished, the adjustment could not be sustained. The assessee therefore succeeded on the ground that the statutory precondition of prior intimation had not been complied with before making the adjustment. Case-Laws Income Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461790