https://www.taxtmi.com/caselaws?id=71550 The Tribunal found that the prima facie adjustments under section 143(1)(a) were debatable and not within the scope of the provision. Additionally, the Tribunal determined that issuing an intimation under section 143(1)(a) after sending a notice under section 143(2) was invalid. As a result, the appeal was allowed in favor of the assessee. en-us Thu, 08 Apr 1999 00:00:00 +0530 Mon, 25 Apr 2011 15:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71550 The Tribunal found that the prima facie adjustments under section 143(1)(a) were debatable and not within the scope of the provision. Additionally, the Tribunal determined that issuing an intimation under section 143(1)(a) after sending a notice under section 143(2) was invalid. As a result, the appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71550