https://www.taxtmi.com/caselaws?id=770249 Processing under section 143(1) cannot be used to deny the benefit of the concessional tax regime under section 115BAA or invoke section 115JB where the issue is disputed and debatable. An adverse adjustment of this kind, made without issuing a show cause notice, exceeds the limited scope of prima facie processing. The intimation under section 143(1) was therefore held invalid and the adjustment was quashed. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770249 Processing under section 143(1) cannot be used to deny the benefit of the concessional tax regime under section 115BAA or invoke section 115JB where the issue is disputed and debatable. An adverse adjustment of this kind, made without issuing a show cause notice, exceeds the limited scope of prima facie processing. The intimation under section 143(1) was therefore held invalid and the adjustment was quashed. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770249