https://www.taxtmi.com/caselaws?id=213716 The court partly allowed the writ petition challenging adjustments made by the Assessing Officer under Section 143(1)(a) of the Income Tax Act, 1961. It found certain adjustments impermissible, citing they were not mandated under the Act. However, the court upheld the disallowance under Section 43B, as the petitioner failed to provide evidence of payment before the due date of filing the return. The court disposed of the petition without costs, maintaining the adjustments under Section 43B while allowing relief on other contested adjustments. en-us Tue, 22 May 2012 00:00:00 +0530 Wed, 23 Jan 2013 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213716 The court partly allowed the writ petition challenging adjustments made by the Assessing Officer under Section 143(1)(a) of the Income Tax Act, 1961. It found certain adjustments impermissible, citing they were not mandated under the Act. However, the court upheld the disallowance under Section 43B, as the petitioner failed to provide evidence of payment before the due date of filing the return. The court disposed of the petition without costs, maintaining the adjustments under Section 43B while allowing relief on other contested adjustments. Case-Laws Income Tax Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213716