The ITAT Hyderabad ruled that adjustments under Section 143(1)(a) cannot be made without prior notice to the assessee. The Tribunal quashed the tax adjustment process due to the lack of an opportunity for the taxpayer to respond.
ITAT Quashes Section 143(1) Adjustment as No Prior Notice Issued
The ITAT Hyderabad ruled that adjustments under Section 143(1)(a) cannot be made without prior notice to the assessee. The Tribunal quashed the tax adjustment process due to the lack of an opportunity for the taxpayer to respond.
Citations
- ITAT Hyderabad (2026) 1 ITA 1234
Source:taxguru.in