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2020 (1) TMI 1303 - HC - Income TaxDemand raised in Intimation issued under Section 143(1) - As per CIT-A amount set apart for specified purpose was treated as income of the appellant and No reason was given for this adjustment made u/s.143(1) - This adjustment is beyond the scope of section 143(1) and AO is directed to allow the claim if the appellant has filed Form 10B - HELD THAT:- Since the direction given by the Commissioner in order dated 26.07.2018 is said to be in the process of being challenged before the Tribunal, I refrain from making any observations in regard to the same and leave it to the Tribunal to go into the appeal, if and when filed and decide the same in accordance with law. The order of the Commissioner (Appeals) stating that the 143(1) intimation lacks jurisdiction has become final as admittedly no appeal has been filed against this order by the Department before the Tribunal. Thus the impugned Intimation in so far as it relates to the demand raised in Intimation issued under Section 143(1) is clearly bad in law and is quashed.
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