https://www.taxtmi.com/caselaws?id=777419 CPC processing adjusted an assessee's claim of exemption under 10(10AA)(ii) without issuing the prior intimation required by the first proviso to section 143(1)(a). The legal basis is that no adjustment under summary processing may be made unless the assessee is first intimated of the proposed adjustment and any response is considered; that requirement is jurisdictional and not merely procedural. Failure to give the statutorily mandated intimation vitiates the 143(1) proceedings and renders the intimation invalid, leading to allowance of the assessee's appeal. en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 05 Feb 2026 17:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777419 CPC processing adjusted an assessee's claim of exemption under 10(10AA)(ii) without issuing the prior intimation required by the first proviso to section 143(1)(a). The legal basis is that no adjustment under summary processing may be made unless the assessee is first intimated of the proposed adjustment and any response is considered; that requirement is jurisdictional and not merely procedural. Failure to give the statutorily mandated intimation vitiates the 143(1) proceedings and renders the intimation invalid, leading to allowance of the assessee's appeal. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777419