https://www.taxtmi.com/caselaws?id=208183 The High Court set aside the Tribunal's decision and remanded the case for re-adjudication, acknowledging the absence of a right to appeal against the initial intimation under section 143(1)(a) at the relevant time. The Tribunal subsequently ruled that the Assessing Officer's adjustments were controversial and should have been addressed under section 143(3) after issuing a notice under section 143(2). The Tribunal held that the prima facie adjustments were beyond the scope of section 143(1)(a) and confirmed the Commissioner's decision to allow the assessee's applications under section 154, dismissing the Revenue's appeals for both assessment years. en-us Fri, 15 May 2009 00:00:00 +0530 Sat, 01 Jun 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208183 The High Court set aside the Tribunal's decision and remanded the case for re-adjudication, acknowledging the absence of a right to appeal against the initial intimation under section 143(1)(a) at the relevant time. The Tribunal subsequently ruled that the Assessing Officer's adjustments were controversial and should have been addressed under section 143(3) after issuing a notice under section 143(2). The Tribunal held that the prima facie adjustments were beyond the scope of section 143(1)(a) and confirmed the Commissioner's decision to allow the assessee's applications under section 154, dismissing the Revenue's appeals for both assessment years. Case-Laws Income Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208183