https://www.taxtmi.com/caselaws?id=799596 Prior written or electronic intimation to the assessee is mandatory before making an adjustment during return processing, including an adjustment under Section 143(1)(a)(vii). Failure to issue a show-cause notice or other prior intimation invalidates the resulting intimation and adjustment. Unavailability of accounts and absence of statutory notice, preventing access to the impugned order and timely pursuit of the remedy, constitute sufficient cause for condoning delay in filing an appeal under Section 249(3). en-us Thu, 27 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799596 Prior written or electronic intimation to the assessee is mandatory before making an adjustment during return processing, including an adjustment under Section 143(1)(a)(vii). Failure to issue a show-cause notice or other prior intimation invalidates the resulting intimation and adjustment. Unavailability of accounts and absence of statutory notice, preventing access to the impugned order and timely pursuit of the remedy, constitute sufficient cause for condoning delay in filing an appeal under Section 249(3). Case-Laws Income Tax Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799596