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2002 (8) TMI 62 - DELHI HIGH COURT
Assessment, Intimation, Adjustment U/S 143(1)(a) - The intimation letters sent to the petitioners, hereinafter referred to as the assessees, under section 143(1)(a) of the Income-tax Act, 1961 (for short "the Act"), after making certain adjustments to the total income returned by them and demanding additional tax under section 143(1A) of the Act, are under challenge in these writ petitions. - We are, of the view that the adjustment on the second issue of relief under section 80-I fell within the ambit of section 143(1)(a) of the Act read with the first proviso thereto and the action of the Assessing Officer to that extent was valid in law