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Income Tax | Mandatory Prior Notice Required Before Section 143(1) Adjustments: ITAT Kolkata

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Kolkata condoned a 415-day appeal delay and quashed a section 143(1) intimation because no prior notice of adjustments was issued. The post Mandatory Prior Notice Required Before Section 143(1) Adjustments: ITAT Kolkata appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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