Practice Support: CPC communication is in nature of show cause notice issued to assesse. Therefore, adjustment, if any, should be within scope of CPC communication.

Practice Support: CPC communication is in nature of show cause notice issued to assesse. Therefore, adjustment, if any, should be within scope of CPC communication. https://www.taxtmi.com/article/detailed?id=14444 CPC communications function as a show cause notice; proposed adjustments must be specific and within the strict terms of that communication, and intimation u/s 143(1)(a) may only adjust matters arising from the return or those notified-adjustments on issues not claimed in the return or not communicated (including valuation adjustments requiring DVO reference) are procedurally impermissible without opportunity to explain. en-us Mon, 19 May 2025 08:38:32 +0530 Wed, 11 Feb 2026 16:00:23 +0530 TaxTMI RSS Generator Practice Support: CPC communication is in nature of show cause notice issued to assesse. Therefore, adjustment, if any, should be within scope of CPC communication. https://www.taxtmi.com/article/detailed?id=14444 CPC communications function as a show cause notice; proposed adjustments must be specific and within the strict terms of that communication, and intimation u/s 143(1)(a) may only adjust matters arising from the return or those notified-adjustments on issues not claimed in the return or not communicated (including valuation adjustments requiring DVO reference) are procedurally impermissible without opportunity to explain. Articles Other Topics Mon, 19 May 2025 08:38:32 +0530 https://www.taxtmi.com/article/detailed?id=14444