https://www.taxtmi.com/caselaws?id=798944 Section 143(1)(a) permits only specified prima facie adjustments and requires prior written or electronic intimation of any proposed adjustment, followed by consideration of the taxpayer's response. Denial of exemption under section 10(23EA) without prior intimation is procedurally invalid. Where the exemption's applicability, including the effect of section 11(7), requires examination of relevant facts and legal position, the claim cannot be treated as an incorrect claim apparent from the return. Failure to consider the response to a proposed adjustment further invalidates the processing. Such exemption denial falls outside the permissible scope of return processing under section 143(1)(a). en-us Thu, 21 May 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798944 Section 143(1)(a) permits only specified prima facie adjustments and requires prior written or electronic intimation of any proposed adjustment, followed by consideration of the taxpayer's response. Denial of exemption under section 10(23EA) without prior intimation is procedurally invalid. Where the exemption's applicability, including the effect of section 11(7), requires examination of relevant facts and legal position, the claim cannot be treated as an incorrect claim apparent from the return. Failure to consider the response to a proposed adjustment further invalidates the processing. Such exemption denial falls outside the permissible scope of return processing under section 143(1)(a). Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798944