U/s 143(1)(a) Adjustment Invalid Without Prior Intimation; No Addition for Bad Debt Already Offered to Tax – ITAT Mumbai

DCIT Vs DBS Bank India Limited (ITAT Mumbai) U/s 143(1)(a) Adjustment Invalid Without Prior Intimation – Bad Debt Recovery Already Offered to Tax – CPC Addition Deleted – ITAT Mumbai CPC made adjustment of ₹2.88 Cr u/s 143(1)(a) alleging mismatch between ROI & audit report by adding bad debt recovery to income. CIT(A) deleted adjustment holding that no prior intimation/show cause was issued as mandated by proviso to Sec 143(1)(a). Revenue challenged deletion. ITAT held that adjustment u/s 143(1)(a) cannot be made without giving prior intimation and opportunity to respond; failure t...