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2014 (11) TMI 1122 - GUJARAT HIGH COURTEntertaining the additional ground of appeal regarding the legality of intimation u/s. 143(1)(a) Held that:- We do not find that the Tribunal has committed any error in entertaining the additional ground of appeal regarding the legality of intimation u/s 143 (1)(a) of the Act. We therefore answer question no. 1 against the assessee and in favour of the revenue. Cash seized adjustment against the advance liability - Held that:- The cash seized from the assessee firm, on an application given by the assessee before the end of the previous year relevant to the assessment year 1993-94, ought to have been adjusted against the liability of advance tax for the A.Y. 1993-94 by the revenue subject to payment under section 234(B) & (C) of the Act. In the present case, we do not find that assessee had any intention of shirking its advance tax liabilities and considering the provisions of law, the revenue ought to have considered the assessee’s application which was made well in point of time subject to provisions of sections 234 (B) and (C) of the Act. We therefore answer question in favour of the assessee
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