{"id":65493,"date":"2026-11-06T11:25:08","date_gmt":"2026-11-06T05:55:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aniruddha-mohan-joshi-v-ward-1621-mum-trib-www-itatonline-org\/"},"modified":"2026-11-06T11:25:08","modified_gmt":"2026-11-06T05:55:08","slug":"aniruddha-mohan-joshi-v-ward-1621-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aniruddha-mohan-joshi-v-ward-1621-mum-trib-www-itatonline-org\/","title":{"rendered":"Aniruddha Mohan Joshi v. Ward 16(2)(1) ( Mum)( Trib) [www.itatonline.org]."},"content":{"rendered":"<p style=\"font-weight: 400\">The assessee challenged the intimation issued under section 143(1) on the ground that no prior intimation of the proposed adjustment had been given. The Tribunal directed the assessee to produce relevant details from the Income-tax portal to establish that no prior intimation had been issued either by email or physical communication. As the assessee failed to furnish such evidence, the Tribunal declined to accept the contention. The decision of the Bombay High Court in Rallis India Limited v. Central Processing Centre (Writ Petition No. 37314 of 2025, dt. 19-01-2026) was distinguished, since in that case the Department had admitted in its affidavit that no notice or proposed adjustment had been issued. Accordingly, the assessee\u2019s grounds challenging the intimation for want of prior intimation were dismissed. (A.Y. 2025-26) (ITA No. 5706\/Mum\/2026, dt. 17-09-2026)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1): Assessment &#8211; Intimation \u2013 Prior intimation of proposed adjustment \u2013 Assessee failing to establish non-receipt of prior intimation \u2013 Intimation not invalid.[ S.80C , 80D , 80TTB , 115BAC  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65493","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h2l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=65493"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65493\/revisions"}],"predecessor-version":[{"id":65494,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65493\/revisions\/65494"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}