https://www.taxtmi.com/caselaws?id=470598 Prior intimation of a proposed return-processing adjustment is mandatory before the adjustment is made. Where no evidence establishes that such intimation was issued, the adjustment is procedurally invalid, and a later scrutiny assessment does not cure that defect. The adjustment was therefore set aside, with the matter restored for fresh processing after notice of the proposed adjustment is issued. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470598 Prior intimation of a proposed return-processing adjustment is mandatory before the adjustment is made. Where no evidence establishes that such intimation was issued, the adjustment is procedurally invalid, and a later scrutiny assessment does not cure that defect. The adjustment was therefore set aside, with the matter restored for fresh processing after notice of the proposed adjustment is issued. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470598