https://www.taxtmi.com/caselaws?id=471739 An intimation under section 143(1) requires prior issuance of the show cause notice mandated by its proviso. Where the record shows that no such notice was issued to the assessee, the statutory precondition for making the adjustment is not met. The intimation is therefore invalid in law and liable to be quashed. en-us Wed, 09 Apr 2025 00:00:00 +0530 Wed, 16 Sep 2026 13:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471739 An intimation under section 143(1) requires prior issuance of the show cause notice mandated by its proviso. Where the record shows that no such notice was issued to the assessee, the statutory precondition for making the adjustment is not met. The intimation is therefore invalid in law and liable to be quashed. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471739