https://www.taxtmi.com/caselaws?id=800217 Section 115BAC requires a tax-regime election to be exercised through prescribed Form No. 10-IEA; a conflicting declaration in the income-tax return cannot supersede that election. A challenge to a section 143(1) adjustment based on alleged non-receipt of prior intimation fails where non-receipt is not established by portal records or other material. Where income is processed under the old tax regime after opting out of the new regime, deductions available under the old regime must be considered. Assessment requires limited verification of eligible deductions before giving effect to that regime. en-us Thu, 17 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800217 Section 115BAC requires a tax-regime election to be exercised through prescribed Form No. 10-IEA; a conflicting declaration in the income-tax return cannot supersede that election. A challenge to a section 143(1) adjustment based on alleged non-receipt of prior intimation fails where non-receipt is not established by portal records or other material. Where income is processed under the old tax regime after opting out of the new regime, deductions available under the old regime must be considered. Assessment requires limited verification of eligible deductions before giving effect to that regime. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800217