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?
AIFTP apt representation for timely appeal disposal, expedite hearings, and issue clear guidelines to resolve pendency