o Adjustment cannot be made in the intimation issued u/s 143(1) of the Income Tax Act, 1961 (Act) without giving an opportunity of being heard to the assessee.
o Intimation issued u/s 143(1) of the Act gets merged with assessment order passed u/s 143(3) of the Act. If assessment order passed u/s 143(3) of the Act accepts returned income then adjustment made in the intimation issued u/s 143(1) of the Act does not survive.