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2008 (1) TMI 130 - HC - Income TaxAO issued notice & changed the status of the assessee from trust to an AOP while processing the return u/s 143(1)(a) – change of status of the assessee from Trust to an AOP isn’t covered in any of proviso u/s 143(1)(a) - It is immaterial that trust was not registered with CIT & was not eligible for exemptions u/s 11 – AO can’t make any adjustment in returned income by disallowing any claim for deduction, unless he is satisfied on the basis of information available in the return – notice invalid
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