https://www.taxtmi.com/caselaws?id=776013 The ITAT Ahmedabad allowed the appeal of the assessee, holding that adjustments under section 143(1) cannot be made without prior intimation to the assessee as mandated by the first proviso to section 143(1)(a). The CPC made adjustments without issuing any notice or intimation, directly reducing the refund claimed. This procedural lapse rendered the adjustments invalid, resulting in the appeal being allowed in favor of the assessee. en-us Thu, 17 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776013 The ITAT Ahmedabad allowed the appeal of the assessee, holding that adjustments under section 143(1) cannot be made without prior intimation to the assessee as mandated by the first proviso to section 143(1)(a). The CPC made adjustments without issuing any notice or intimation, directly reducing the refund claimed. This procedural lapse rendered the adjustments invalid, resulting in the appeal being allowed in favor of the assessee. Case-Laws Income Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776013