https://www.taxtmi.com/highlights?id=96897 Intimation under section 143(1)(a) incorporating an ICDS adjustment was quashed by the jurisdictional High Court; consequently the ICDS adjustment cannot stand in the assessment computation and must be removed from the assessment under section 143(3). The tribunal directs the assessing officer to modify the total income in the assessment order to exclude the ICDS adjustment reflected in the quashed intimation, giving full consequential effect to the High Court quashing when finalising the assessment computation. en-us Sat, 14 Feb 2026 08:29:35 +0530 Sat, 14 Feb 2026 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96897 Intimation under section 143(1)(a) incorporating an ICDS adjustment was quashed by the jurisdictional High Court; consequently the ICDS adjustment cannot stand in the assessment computation and must be removed from the assessment under section 143(3). The tribunal directs the assessing officer to modify the total income in the assessment order to exclude the ICDS adjustment reflected in the quashed intimation, giving full consequential effect to the High Court quashing when finalising the assessment computation. Highlights Income Tax Sat, 14 Feb 2026 08:29:35 +0530 https://www.taxtmi.com/highlights?id=96897