https://www.taxtmi.com/caselaws?id=470021 Section 143(1) permits summary processing of a return, but the first proviso requires prior notice before making an adjustment. The notes state that an adjustment made without this notice is unsustainable, as occurred with the intimation dated 18 December 2021. They also distinguish Section 143(1) processing from regular assessment under Section 143(3), explaining that verification cannot be undertaken by restoring the matter in an appeal arising solely from an intimation. The adjustment was therefore described as deleted for non-compliance with the statutory notice requirement, with the issue decided in favour of the assessee. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470021 Section 143(1) permits summary processing of a return, but the first proviso requires prior notice before making an adjustment. The notes state that an adjustment made without this notice is unsustainable, as occurred with the intimation dated 18 December 2021. They also distinguish Section 143(1) processing from regular assessment under Section 143(3), explaining that verification cannot be undertaken by restoring the matter in an appeal arising solely from an intimation. The adjustment was therefore described as deleted for non-compliance with the statutory notice requirement, with the issue decided in favour of the assessee. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470021