Section 143(1)(a) Intimation Quashed Due to Failure to Issue Mandatory Prior Notice

Bax India Ventures Pvt. Ltd. Vs Central Processing Centre & Ors. (Bombay High Court) In Bax India Ventures Pvt. Ltd. Vs Central Processing Centre & Ors., the Bombay High Court examined the validity of an intimation dated 1 December 2025 issued under Section 143(1)(a) of the Income Tax Act, 1961. The petitioner challenged the intimation on the ground that it was passed without complying with the mandatory procedural requirements under Section 143(1)(a). The petitioner contended that before making any adjustment while processing a return, the first proviso to Section 143(1)(a) requires t...