https://www.taxtmi.com/caselaws?id=782137 ITAT Chennai allowed the assessee's appeal and deleted the demand raised through adjustments under s.143(1)(a) for non-credit of TDS. The Tribunal held that s.143(1) expressly requires that an opportunity of being heard be given before making any adjustment to the returned income, including adjustments based on Form 26AS under s.143(1)(a)(vi). No such opportunity was given, rendering the adjustment unsustainable. ITAT further held that a prior communication under s.139(9) regarding defective return cannot be treated as the statutory opportunity required under s.143(1), as the two provisions operate in distinct fields. The order of the CIT(A) was set aside and the additional grounds of the assessee were allowed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782137 ITAT Chennai allowed the assessee's appeal and deleted the demand raised through adjustments under s.143(1)(a) for non-credit of TDS. The Tribunal held that s.143(1) expressly requires that an opportunity of being heard be given before making any adjustment to the returned income, including adjustments based on Form 26AS under s.143(1)(a)(vi). No such opportunity was given, rendering the adjustment unsustainable. ITAT further held that a prior communication under s.139(9) regarding defective return cannot be treated as the statutory opportunity required under s.143(1), as the two provisions operate in distinct fields. The order of the CIT(A) was set aside and the additional grounds of the assessee were allowed. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782137