https://www.taxtmi.com/caselaws?id=10090 The court allowed the appeal, ruling that the adjustment made by the Assessing Officer under section 143(1)(a) was unjustified as it relied on information obtained after the return was filed, contrary to the requirement that adjustments be based solely on information in the return and accompanying documents. The addition was deleted, and the appeal was allowed without costs. The court also found that the assessee's compliance with section 54F was substantial, despite the discrepancy in the type of bank account used, and that the deficiency letter issued by the AO under section 139(9) was not valid in this context. en-us Mon, 26 Jul 2004 00:00:00 +0530 Tue, 07 Jul 2009 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10090 The court allowed the appeal, ruling that the adjustment made by the Assessing Officer under section 143(1)(a) was unjustified as it relied on information obtained after the return was filed, contrary to the requirement that adjustments be based solely on information in the return and accompanying documents. The addition was deleted, and the appeal was allowed without costs. The court also found that the assessee's compliance with section 54F was substantial, despite the discrepancy in the type of bank account used, and that the deficiency letter issued by the AO under section 139(9) was not valid in this context. Case-Laws Income Tax Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10090