https://www.taxtmi.com/caselaws?id=794995 Failure to grant a requested personal hearing and to adjudicate objections to a processing adjustment under Section 143(1) undermines the effective opportunity required under Section 250 and principles of natural justice. The appellate authority had directed verification of the buyer's subsequent TDS compliance but did not address whether the adjustment was within the permissible scope of Section 143(1). The matter was therefore remitted for fresh adjudication after granting an effective opportunity and personal hearing, without any view on the merits of the TDS credit dispute. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794995 Failure to grant a requested personal hearing and to adjudicate objections to a processing adjustment under Section 143(1) undermines the effective opportunity required under Section 250 and principles of natural justice. The appellate authority had directed verification of the buyer's subsequent TDS compliance but did not address whether the adjustment was within the permissible scope of Section 143(1). The matter was therefore remitted for fresh adjudication after granting an effective opportunity and personal hearing, without any view on the merits of the TDS credit dispute. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794995