(2)Before making any adjustment under sub-section (1)(a),—(a)a communication is to be given to the assessee of such adjustments either in writing or in electronic mode;(b)the response received from the assessee in this regard, if any, shall be considered; and in a case where no response is received within thirty days of the issue of such communication, such adjustments shall be made and thereafter the intimation under sub-section (1)(d) shall be sent.
