https://www.taxtmi.com/caselaws?id=776769 ITAT quashed the intimation issued u/s 143(1), holding the intimation invalid because the tax authority issued it two days after requesting clarifications instead of allowing the mandatory 30-day response period under the 2nd proviso to s.143(1). The tribunal found this denial of the statutory response time violated natural justice, noting the authority treated entire gross receipts as income without affording adequate opportunity to the assessee to clarify claims (including s.10(23C)(iiiac)). Appeal by the assessee was allowed and the intimation set aside. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776769 ITAT quashed the intimation issued u/s 143(1), holding the intimation invalid because the tax authority issued it two days after requesting clarifications instead of allowing the mandatory 30-day response period under the 2nd proviso to s.143(1). The tribunal found this denial of the statutory response time violated natural justice, noting the authority treated entire gross receipts as income without affording adequate opportunity to the assessee to clarify claims (including s.10(23C)(iiiac)). Appeal by the assessee was allowed and the intimation set aside. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776769