https://www.taxtmi.com/caselaws?id=469326 An adjustment made while processing a return under section 143(1) was treated as unsustainable where the statutory requirement of a prior show cause notice under the first proviso to section 143 had not been met. The figures were taken from the audit report, but the processing stage under section 143(1) is limited to return processing and does not permit scrutiny-style verification. On that basis, the proposed restoration for verification was found inappropriate, and the adjustment was deleted. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 21:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469326 An adjustment made while processing a return under section 143(1) was treated as unsustainable where the statutory requirement of a prior show cause notice under the first proviso to section 143 had not been met. The figures were taken from the audit report, but the processing stage under section 143(1) is limited to return processing and does not permit scrutiny-style verification. On that basis, the proposed restoration for verification was found inappropriate, and the adjustment was deleted. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469326