https://www.taxtmi.com/caselaws?id=469474 Adjustment under section 143(1)(a) was invalid where it was made without the statutorily required prior notice and without giving the assessee an opportunity to meet the proposed adjustment. The procedure breached the requirement of prior intimation and the principle of audi alteram partem. The consequent intimation was quashed as bad in law, and the issue was decided in favour of the assessee. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469474 Adjustment under section 143(1)(a) was invalid where it was made without the statutorily required prior notice and without giving the assessee an opportunity to meet the proposed adjustment. The procedure breached the requirement of prior intimation and the principle of audi alteram partem. The consequent intimation was quashed as bad in law, and the issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469474