ITAT Deletes Tax Adjustment as CPC Failed to Issue Mandatory Intimation Before Processing Return

Surendra Himmatlal Shah Vs DCIT (ITAT Mumbai) The appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai Bench, concerned an order dated 16 October 2025 passed by the Commissioner of Income Tax (Appeals), Faridabad, which had dismissed the assessee’s appeal against an intimation issued under Section 143(1) of the Income Tax Act, 1961 for Assessment Year 2024–25. The assessee, an individual aged about 91 years, had developed a patent in India titled “Frost Free Sub Zero Air Conditioner,” registered on 15 December 2008. For the relevant assessment year, the assessee filed a retur...