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2004 (7) TMI 70 - HC - Income TaxAdjustments u/s 143(1)(a) - "Whether the Tribunal was correct in law in holding that litigation expenses amounting to Rs. 55,100 claimed by the assessee u/s 57 could be disallowed by taking recourse to the provisions of section 143(1)(a)?" - If the Income-tax Officer was of the opinion that the assessee has claimed the amount to which she is not entitled, then it was for him to initiate appropriate proceedings and assess the assessee instead of making adjustments in the manner which he has done. The court is only required to answer whether the Income-tax Officer was justified in making adjustments under section 143(1)(a) or not. Thus, in the opinion of the court, the answer is required to be given in the negative, in favour of the assessee
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