143(1) Adjustment Without Prior Intimation Invalid; CPC Action Quashed

Satyagrah Chhavni Co-op. Housing Society Limited Vs ITO (ITAT Ahmedabad)

The ITAT, Ahmedabad Bench held that any adjustment while processing return u/s 143(1) is invalid if no prior intimation is given to the assessee, as mandated by the proviso to s.143(1). In this case (AY 2020-21), the assessee—a co-operative ho

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