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    <title>Tax Officer Cannot Change Taxpayer Status from AOP to Individual u/s 143(1) Intimation; Original Return Stands.</title>
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    <description>Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of section 139(4A) - AO has no power to change the status u/s 143(1) intimation - AO directed accept the return of income of the assessee as it is and issue refund as claimed by the assessee - AT</description>
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      <description>Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of section 139(4A) - AO has no power to change the status u/s 143(1) intimation - AO directed accept the return of income of the assessee as it is and issue refund as claimed by the assessee - AT</description>
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