https://www.taxtmi.com/caselaws?id=462362 ITAT Bangalore dismissed revenue's appeal and allowed assessee's cross-objection. The AO(CPC) improperly added back negative ICDS adjustments under section 143(1) without examining documentary evidence, which is not required at processing stage. The CIT(A) correctly allowed section 80JJAA deduction despite assessee opting for concessional tax regime under section 115BAA, as no valid reasons were provided for denial. The intimation under section 143(1) was deemed illegal as CPC failed to provide mandatory notice before making adjustments, vitiating their jurisdiction. Assessee's appeal was allowed. en-us Wed, 15 Jan 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462362 ITAT Bangalore dismissed revenue's appeal and allowed assessee's cross-objection. The AO(CPC) improperly added back negative ICDS adjustments under section 143(1) without examining documentary evidence, which is not required at processing stage. The CIT(A) correctly allowed section 80JJAA deduction despite assessee opting for concessional tax regime under section 115BAA, as no valid reasons were provided for denial. The intimation under section 143(1) was deemed illegal as CPC failed to provide mandatory notice before making adjustments, vitiating their jurisdiction. Assessee's appeal was allowed. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462362