TMI Blog2014 (12) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- Wherever there exists a debatable issue, recourse must be had to Section 143 (2) and (3) of the Act and it is only when the facts are undisputed that the procedure u/s 143 (1) (a) of the Act can be resorted to – assessee claimed deduction of substantial amount which was in the form of refund of customs duty - a return could have been the subject matter of a prima facie adjustment u/s 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng officer made a prima facie adjustment under Section 143 (1) (a) of the Act by treating it as revenue receipt and thereby disallowed the deduction. The matter was carried in appeal and the Commissioner of Income Tax (Appeals-IV), Hyderabad confirmed the steps taken by the assessing officer. Therefore, the respondent filed ITA No.148/Hyd/1998 before the Hyderabad Bench A of the Income Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjustments. Unless it is followed by the proceedings under any other provision of law, the intimation virtually constitutes an order of assessment. Where however the assessing officer doubts the correctness or accuracy of the facts and figures mentioned by the assessee, he is conferred with the power under Section 143(2) of the Act to issue a notice requiring the assessee to present his version o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at contention, there was no occasion or basis for him to invoke Section 143 (1) (a) of the Act. Therefore, the view taken by the Tribunal is correct. It is also brought to our notice that an order under Section 143 (3) of the Act has been passed in relation to that very claim and that became the subject matter of I.T.T.A No. 148 of 2002 before this Court. The appeal is accordingly dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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