https://www.taxtmi.com/caselaws?id=780574 ITAT, Ahmedabad held that the CPC Bengaluru's adjustment under s.143(1) reducing a claim of exemption under s.10(10AA) for leave encashment was invalid because no prior intimation was issued as required by the first proviso to s.143(1)(a). The proviso's requirement is mandatory to secure audi alteram partem; adjustments made without it violate natural justice. The s.143(1) intimation was quashed and the taxpayer's appeal allowed. en-us Wed, 29 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 10:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780574 ITAT, Ahmedabad held that the CPC Bengaluru's adjustment under s.143(1) reducing a claim of exemption under s.10(10AA) for leave encashment was invalid because no prior intimation was issued as required by the first proviso to s.143(1)(a). The proviso's requirement is mandatory to secure audi alteram partem; adjustments made without it violate natural justice. The s.143(1) intimation was quashed and the taxpayer's appeal allowed. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780574