Adjustment Invalid Due to Lack of Notification u/s 143(1) of Income Tax Act.

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....Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction to make an adjustment in an Intimation Order u/s. 143(1) - No intimation given to the assessee of such adjustment - Therefore, such adjustment is made in contravention of the provision of section 143 (1) of the Act and hence, it is not sustainable - AT....