Held that the  Assessing Officer before making any adjustment or disallowance to the returned income was duty-bound to intimate the assessee either in writing or in the electronic mode. However, no intimation had been given to the assessee before making the adjustment or disallowance either in writing or in electronic mode. That the Assessing Officer had not followed the mandate of the first proviso to section 143(1)(a) of the Act and consequently, the order passed under section 143(1) is   quashed. (AY. 2020-21)