https://www.taxtmi.com/caselaws?id=791640 An adjustment made during processing of a return under section 143(1)(a) cannot validly deny the concessional tax rate under section 115BAB unless the assessee is first given mandatory prior intimation of the proposed adjustment in writing or electronically and an opportunity to respond. The Tribunal applied the statutory precondition in the first proviso to section 143(1)(a) and treated it as mandatory, so the CPC's direct levy of tax at the normal rate without prior notice was held procedurally defective and unsustainable. The consequential adjustment and related orders were liable to be set aside. en-us Wed, 06 May 2026 00:00:00 +0530 Wed, 13 May 2026 13:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791640 An adjustment made during processing of a return under section 143(1)(a) cannot validly deny the concessional tax rate under section 115BAB unless the assessee is first given mandatory prior intimation of the proposed adjustment in writing or electronically and an opportunity to respond. The Tribunal applied the statutory precondition in the first proviso to section 143(1)(a) and treated it as mandatory, so the CPC's direct levy of tax at the normal rate without prior notice was held procedurally defective and unsustainable. The consequential adjustment and related orders were liable to be set aside. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791640