https://www.taxtmi.com/caselaws?id=786124 Failure to issue the intimation required by the first proviso to Section 143(1)(a) renders any adjustment in the filed return void because the proviso is mandatory and requires written or electronic notice and an opportunity to respond. The court held that absent such intimation no adjustment can be made and quashed the intimation order dated 1 December 2025. The court rejected Revenue's argument that issuing the intimation would be futile, explaining the assessee might have procedural responses (including condonation applications) that could affect the proposed adjustment, so the mandatory procedure must be followed. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786124 Failure to issue the intimation required by the first proviso to Section 143(1)(a) renders any adjustment in the filed return void because the proviso is mandatory and requires written or electronic notice and an opportunity to respond. The court held that absent such intimation no adjustment can be made and quashed the intimation order dated 1 December 2025. The court rejected Revenue's argument that issuing the intimation would be futile, explaining the assessee might have procedural responses (including condonation applications) that could affect the proposed adjustment, so the mandatory procedure must be followed. Case-Laws Income Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786124