Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 69 - HC - Income TaxA learned single judge of this court having opined that the intimation issued by the assessing authority under section 143(1)(a) of the Act was based on the statement submitted by the appellant-assessee himself, which accompanied the return, held that there was nothing wrong on the part of the assessing authority in issuing the impugned intimation. In the result, the learned single judge dismissed the writ petition. Hence, this writ appeal by the assessee. In the instant case, it cannot be said that non-issuance of notice by the assessing authority before he sent intimation under section 143(1)(a) has resulted in any prejudice to the appellant-assessee. We say this because, the addition made by the assessing authority to the income of the appellant-assessee was exclusively and solely on the basis of the disclosure made by the assessee himself in the return filed and the documents produced by him. The assessee cannot be permitted to approbate and reprobate. - In the result and for the foregoing reasons, we do not find any substantive or weighty ground to interfere with the order of the learned single judge.
|