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2004 (7) TMI 30 - HC - Income TaxAdditions to the total income as capital gain by way of an adjustment u/s 143(1)(a) - failure to give particulars of the bank account for the purposes of making a claim u/s 54F is not a case for regarding a return as defective. Consequently, the Assessing Officer could not have issued any deficiency letter u/s 139(9). Thus, we are satisfied that the letter was not a notice u/s 139(9), but was simply a letter seeking further information from the assessee. In view of the above, it is clear that the addition made to the returned income by way of an adjustment u/s 143(1)(a) is based on the information which had been obtained after the filing of return, whereas such an adjustment could have been made only on the basis of the information available in the return - deduction claimed in the return cannot be treated as prima facie inadmissible for want of proof or necessary particulars – held that addition made by way of an adjustment u/s 143(1)(a) is deleted
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