https://www.taxtmi.com/caselaws?id=463396 ITAT SURAT-AT held that the intimation issued u/s 143(1) dated 31.03.2023 is invalid and quashed. The AO adjusted leave encashment without giving the assessee prior intimation as required by the proviso to s.143(1)(a), and the CIT(A) failed to decide the specific ground raised, resulting in violation of statutory provisions and principles of natural justice. Following coordinate bench precedents, the Bench found the entire proceedings u/s 143(1) vitiated and therefore set aside the intimation issued by CPC. en-us Fri, 08 Nov 2024 00:00:00 +0530 Thu, 28 Aug 2025 15:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463396 ITAT SURAT-AT held that the intimation issued u/s 143(1) dated 31.03.2023 is invalid and quashed. The AO adjusted leave encashment without giving the assessee prior intimation as required by the proviso to s.143(1)(a), and the CIT(A) failed to decide the specific ground raised, resulting in violation of statutory provisions and principles of natural justice. Following coordinate bench precedents, the Bench found the entire proceedings u/s 143(1) vitiated and therefore set aside the intimation issued by CPC. Case-Laws Income Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463396