https://www.taxtmi.com/caselaws?id=214640 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s direction to delete the adjustments made by the Assessing Officer under section 143(1)(a) of the Income-tax Act. It was determined that the AO exceeded the permissible scope of adjustments by disallowing claims without issuing a notice under section 143(2) for claims not prima facie inadmissible based on the return and accompanying documents. The decision emphasized that adjustments under section 143(1)(a) should be limited to prima facie inadmissible claims and arithmetical errors. en-us Fri, 22 Jun 2012 00:00:00 +0530 Tue, 10 Jul 2012 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214640 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s direction to delete the adjustments made by the Assessing Officer under section 143(1)(a) of the Income-tax Act. It was determined that the AO exceeded the permissible scope of adjustments by disallowing claims without issuing a notice under section 143(2) for claims not prima facie inadmissible based on the return and accompanying documents. The decision emphasized that adjustments under section 143(1)(a) should be limited to prima facie inadmissible claims and arithmetical errors. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214640