https://www.taxtmi.com/circulars?id=9837 Substituted Section 143 permits intimation where tax, interest or refund is determinable on the face of a return after specific adjustments: rectification of arithmetical errors; allowance of losses, deductions or reliefs that are prima facie admissible though not claimed; and disallowance of claims that are prima facie inadmissible. Only patent, obvious errors may be adjusted at intimation stage; reliance on past assessments or prolonged inquiry is not permissible. Matters not determinable on the face of the return must be handled through further assessment procedures and may lead to rectification applications under Section 154 if adjustments exceed the proviso's scope. en-us Tue, 04 Apr 1989 00:00:00 +0530 Thu, 09 Jun 2011 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9837 Substituted Section 143 permits intimation where tax, interest or refund is determinable on the face of a return after specific adjustments: rectification of arithmetical errors; allowance of losses, deductions or reliefs that are prima facie admissible though not claimed; and disallowance of claims that are prima facie inadmissible. Only patent, obvious errors may be adjusted at intimation stage; reliance on past assessments or prolonged inquiry is not permissible. Matters not determinable on the face of the return must be handled through further assessment procedures and may lead to rectification applications under Section 154 if adjustments exceed the proviso's scope. Circulars Income Tax Tue, 04 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9837