https://www.taxtmi.com/caselaws?id=339978 The Tribunal dismissed the appeal, upholding the AO's acceptance of the return without adjustments under Section 143(1). It emphasized that the AO is not obligated to conduct a detailed examination or provide an opportunity to the assessee at this stage. The appellant was advised to file a revised return under Section 139(5) if any errors were identified, as the AO cannot be faulted for accepting the initial return. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 11 Mar 2017 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339978 The Tribunal dismissed the appeal, upholding the AO's acceptance of the return without adjustments under Section 143(1). It emphasized that the AO is not obligated to conduct a detailed examination or provide an opportunity to the assessee at this stage. The appellant was advised to file a revised return under Section 139(5) if any errors were identified, as the AO cannot be faulted for accepting the initial return. Case-Laws Income Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339978