https://www.taxtmi.com/caselaws?id=471142 Adjustments processed under section 143(1) become part of assessed income where the assessment order expressly adopts that processed income rather than returned income. The availability, or non-exercise, of a separate statutory appeal against an intimation does not allow the Commissioner (Appeals) to decline merits adjudication of an adjustment retained in the assessment order, particularly where issuance and service of the intimation are unproved. The appellate authority must adjudicate the adjustment on merits through a speaking decision after providing the assessee a reasonable opportunity of hearing. en-us Tue, 02 Jun 2026 00:00:00 +0530 Fri, 21 Aug 2026 20:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471142 Adjustments processed under section 143(1) become part of assessed income where the assessment order expressly adopts that processed income rather than returned income. The availability, or non-exercise, of a separate statutory appeal against an intimation does not allow the Commissioner (Appeals) to decline merits adjudication of an adjustment retained in the assessment order, particularly where issuance and service of the intimation are unproved. The appellate authority must adjudicate the adjustment on merits through a speaking decision after providing the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471142