https://www.taxtmi.com/caselaws?id=790111 Processing a return under section 143(1) requires only the specified adjustments and prior intimation to the assessee before any adjustment is made under the first proviso to section 143(1)(a). Where the adjustment was triggered without such prior notice, the mandatory procedure was not followed and the defect affected the legality of the processing itself. The absence of notice also breached audi alteram partem. The intimation under section 143(1) was therefore invalid and liable to be quashed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790111 Processing a return under section 143(1) requires only the specified adjustments and prior intimation to the assessee before any adjustment is made under the first proviso to section 143(1)(a). Where the adjustment was triggered without such prior notice, the mandatory procedure was not followed and the defect affected the legality of the processing itself. The absence of notice also breached audi alteram partem. The intimation under section 143(1) was therefore invalid and liable to be quashed. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790111