https://www.taxtmi.com/highlights?id=14109 Prima facie adjustments - Scope of section 143(1)(a) - While adjudicating an appeal against intimation under sec.143(1)(a) CIT(A) is not empowered to call for further details at the appellate stage. The CIT(A) is required to see whether on the basis of the return or, the accompanying documents as filed before the assessing officer, any prima facie adjustment could be made. - HC en-us Mon, 26 Aug 2013 14:30:53 +0530 Mon, 26 Aug 2013 14:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14109 Prima facie adjustments - Scope of section 143(1)(a) - While adjudicating an appeal against intimation under sec.143(1)(a) CIT(A) is not empowered to call for further details at the appellate stage. The CIT(A) is required to see whether on the basis of the return or, the accompanying documents as filed before the assessing officer, any prima facie adjustment could be made. - HC Highlights Income Tax Mon, 26 Aug 2013 14:30:53 +0530 https://www.taxtmi.com/highlights?id=14109