https://www.taxtmi.com/caselaws?id=787856 An intimation-based adjustment under section 143(1)(a) cannot be sustained where the statutory proviso requiring prior intimation and consideration of the assessee's response was not complied with; absence of such prior notice renders the adjustment invalid. Separately, a recovery of previously written-off bad debts that has been recognized in the profit and loss account and supported by financial schedules and audit report cannot be subjected to a duplicate income addition absent evidence to the contrary; on these bases the adjustment is to be deleted. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 10:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787856 An intimation-based adjustment under section 143(1)(a) cannot be sustained where the statutory proviso requiring prior intimation and consideration of the assessee's response was not complied with; absence of such prior notice renders the adjustment invalid. Separately, a recovery of previously written-off bad debts that has been recognized in the profit and loss account and supported by financial schedules and audit report cannot be subjected to a duplicate income addition absent evidence to the contrary; on these bases the adjustment is to be deleted. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787856