https://www.taxtmi.com/caselaws?id=192486 The court ruled in this case that the Tribunal did not err in refusing to entertain the appeal regarding the legality of intimation under Section 143(1)(a) of the Income Tax Act, 1961. However, the court held that the seized cash could be adjusted against the advance tax liability, contrary to the Tribunal's decision. The court emphasized that the revenue should have considered the assessee's request for adjustment of seized cash against the advance tax liability, ultimately partially allowing the appeal. en-us Wed, 26 Nov 2014 00:00:00 +0530 Sat, 03 Jun 2017 09:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192486 The court ruled in this case that the Tribunal did not err in refusing to entertain the appeal regarding the legality of intimation under Section 143(1)(a) of the Income Tax Act, 1961. However, the court held that the seized cash could be adjusted against the advance tax liability, contrary to the Tribunal's decision. The court emphasized that the revenue should have considered the assessee's request for adjustment of seized cash against the advance tax liability, ultimately partially allowing the appeal. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192486