https://www.taxtmi.com/caselaws?id=465301 ITAT Bang allowed the assessee's appeal challenging disallowance of employees' PF/ESI contribution made through adjustment in intimation u/s 143(1). The Tribunal held that, under the first proviso to s.143(1)(a), no such adjustment can be made without first granting the assessee an opportunity of being heard, in writing or electronically. As the CPC processed the return and made the disallowance without issuing any prior intimation or show-cause, the intimation u/s 143(1) was held to be in violation of audi alteram partem, vitiating the entire proceedings. en-us Thu, 16 May 2024 00:00:00 +0530 Mon, 15 Dec 2025 19:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465301 ITAT Bang allowed the assessee's appeal challenging disallowance of employees' PF/ESI contribution made through adjustment in intimation u/s 143(1). The Tribunal held that, under the first proviso to s.143(1)(a), no such adjustment can be made without first granting the assessee an opportunity of being heard, in writing or electronically. As the CPC processed the return and made the disallowance without issuing any prior intimation or show-cause, the intimation u/s 143(1) was held to be in violation of audi alteram partem, vitiating the entire proceedings. Case-Laws Income Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465301