Adjustment cannot be made in the intimation issued u/s 143(1) without giving an opportunity of being heard to the assessee.
The intimation issued under 143(1) of the Act is merged with the assessment order passed under 143(3) of the Act. If the assessment order passed under 143(3) of the Act accepts returned income, then the adjustment made in the intimation issued under 143(1) of the Act does not survive.
The Copy Of the order with above observation is as under:
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