Madras High Court Accepts Petitioner’s Ignorance as Genuine Due to Failed Notices via Portal, Email, and RPAD, and 8-Year Delay Since Transaction
No addition justified on the basis of Unverified Diary Entries Found During Search without any other Corroborative Evidence
Adjustment cannot be made in the intimation issued u/s 143(1) without giving an opportunity of being heard to the assessee.
Whether the addition under section 50C(1) can fall within the ambit of adjustments provided under section 143(1)(a) of the Act?
