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2004 (9) TMI 44 - HC - Income TaxRevenue contend that while making the assessment under section 143(1) of the Act, the Assessing Officer can substitute the material available outside the returns and other documents filed along with the returns to make a prima facie adjustment - We are of the view that the conclusion arrived at by the Tribunal that while making the assessment under section 143(1) of the Act de hors the particulars provided under sub-section (1)(a) of section 143 of the Act, the Assessing Officer cannot substitute any material and that substitution could not be considered as rectification of arithmetical error is incorrect as the same is in compliance with section 143 – appeal by revenue is dismissed accordingly
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