https://www.taxtmi.com/caselaws?id=779354 ITAT, Delhi (AT) held that the intimation under s.143(1) proposing disallowances (deduction under s.80M and GST refund mismatch) was without jurisdiction because the AO did not consider the assessee's objections or afford an opportunity. The Tribunal found such additions are outside s.143(1)(a), which is confined to arithmetical errors or incorrect claims apparent from the record; debatable issues require notice under s.143(2). The impugned intimation was quashed and the appeal of the assessee was allowed. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779354 ITAT, Delhi (AT) held that the intimation under s.143(1) proposing disallowances (deduction under s.80M and GST refund mismatch) was without jurisdiction because the AO did not consider the assessee's objections or afford an opportunity. The Tribunal found such additions are outside s.143(1)(a), which is confined to arithmetical errors or incorrect claims apparent from the record; debatable issues require notice under s.143(2). The impugned intimation was quashed and the appeal of the assessee was allowed. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779354