https://www.taxtmi.com/caselaws?id=209087 The court dismissed the appeal, ruling against the assessee on all issues. It held that the Assessing Officer had jurisdiction to issue the intimation under Section 143(1)(a) before the notice under Section 143(2). The court upheld the disallowance of interest claim under Section 143(1)(a) and deemed it non-debatable. Additionally, it affirmed the imposition of additional tax under Section 143(1A), rejecting the argument that it resembled a penalty. The court also upheld the levy of interest under Section 201(1A) in the intimation issued under Section 143(1)(a). No costs were awarded. en-us Fri, 25 Mar 2011 00:00:00 +0530 Thu, 01 Aug 2013 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209087 The court dismissed the appeal, ruling against the assessee on all issues. It held that the Assessing Officer had jurisdiction to issue the intimation under Section 143(1)(a) before the notice under Section 143(2). The court upheld the disallowance of interest claim under Section 143(1)(a) and deemed it non-debatable. Additionally, it affirmed the imposition of additional tax under Section 143(1A), rejecting the argument that it resembled a penalty. The court also upheld the levy of interest under Section 201(1A) in the intimation issued under Section 143(1)(a). No costs were awarded. Case-Laws Income Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209087