https://www.taxtmi.com/caselaws?id=788191 Enhancements arising from processing of a return that were incorporated into the draft assessment computations are treated as variations requiring adjudication on merits by the assessing officer where rectification applications are pending; therefore such processing-intimation adjustments must be examined afresh with the assessee given an opportunity to file and rely on explanations and evidence. The matter was remitted to the assessing officer for de novo consideration of the additions reflected in the intimation, with several grounds allowed for statistical purposes and other grounds treated as consequential. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788191 Enhancements arising from processing of a return that were incorporated into the draft assessment computations are treated as variations requiring adjudication on merits by the assessing officer where rectification applications are pending; therefore such processing-intimation adjustments must be examined afresh with the assessee given an opportunity to file and rely on explanations and evidence. The matter was remitted to the assessing officer for de novo consideration of the additions reflected in the intimation, with several grounds allowed for statistical purposes and other grounds treated as consequential. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788191