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2011 (6) TMI 187 - HC - Income Tax
Addition - prima facie adjustment - intimation u/s 143 (1)(a) - ITAT held that under the provisions of Section 143(1)(a), the Assessing Officer is not entitled to allow or disallow the claim but can only make adjustment on a prima facie scrutiny of the return and the accompanying documents filed by the assessee - Decided in favour of the assessee