Prima facie admissibility of deductions: Section 143 adjustments limited to patent errors, contested claims need further proceedings. Substituted Section 143 permits intimation where tax, interest or refund is determinable on the face of a return after specific adjustments: rectification of arithmetical errors; allowance of losses, deductions or reliefs that are prima facie admissible though not claimed; and disallowance of claims that are prima facie inadmissible. Only patent, obvious errors may be adjusted at intimation stage; reliance on past assessments or prolonged inquiry is not permissible. Matters not determinable on the face of the return must be handled through further assessment procedures and may lead to rectification applications under Section 154 if adjustments exceed the proviso's scope.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prima facie admissibility of deductions: Section 143 adjustments limited to patent errors, contested claims need further proceedings.
Substituted Section 143 permits intimation where tax, interest or refund is determinable on the face of a return after specific adjustments: rectification of arithmetical errors; allowance of losses, deductions or reliefs that are prima facie admissible though not claimed; and disallowance of claims that are prima facie inadmissible. Only patent, obvious errors may be adjusted at intimation stage; reliance on past assessments or prolonged inquiry is not permissible. Matters not determinable on the face of the return must be handled through further assessment procedures and may lead to rectification applications under Section 154 if adjustments exceed the proviso's scope.
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