2025 (8) TMI 200

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....022- 23. 2. The assessee has raised the following grounds of appeal: "1. The Ld. Addl. JCIT(A) grossly erred on facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding the violation of statutory provision of Sec 143(1) of the Income-tax Act 1961 in the form of non-issue and service of the notice by the Ld. Assessing Officer u/s 143(1)(a) of the Act before making the adjustment of Rs. 13,73,100/- 2. The Ld. Addl. JCIT(A) grossly erred on facts and in law in not considering and adjudicating the raised ground in the appeal that the addition made by the Ld. Assessing Officer is without jurisdiction and authority of law. 3. The Ld Addl. JCIT(A) has grossly erred in law and is not justified in ....

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....as been given to the assessee. The Ld. DR could not bring anything on record to prove that any prior intimation has been issued to the assessee before making the adjustment. 7. We have gone through the provisions of Section 143(1) of the Act which reads as under: "143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the....

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.... determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, 84[any relief allowable under section 89,] any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax, interest or fee; (d) an intimation shall be prepared or generated and sent to the assessee specifying the sum determined to be payable by, or the amount of refund due to, the assessee under clause (c); and (e) the amount of refund due to the assessee in pursuance of the determination ....