The Tribunal ruled that failure to issue prior notice before making adjustments violates the mandatory provisions of Section 143(1)(a). Such procedural lapse renders the entire adjustment legally ...
The Supreme Court on Tuesday said that the inherent powers of the court under section 151 of the Code of Civil Procedure (CPC) can only be applicable if there is no alternate remedy available in ...
The Tribunal held that adjustments made without issuing prior notice to the assessee violate the mandatory proviso to Section 143(1)(a). Such actions were declared legally unsustainable and liable to ...
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