https://www.taxtmi.com/caselaws?id=10798 The High Court dismissed the appeals, affirming that the Assessing Officer exceeded his authority by adding the income of the minor sons to the assessee's total income under section 143(1)(a) of the Income-tax Act. The judgment clarified the limitations of the Assessing Officer's powers in making adjustments under the said section, emphasizing the specific provisions for permissible adjustments and highlighting the need for adherence to statutory provisions in assessing and processing income tax returns. en-us Mon, 23 Aug 2004 00:00:00 +0530 Sat, 25 Jul 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10798 The High Court dismissed the appeals, affirming that the Assessing Officer exceeded his authority by adding the income of the minor sons to the assessee's total income under section 143(1)(a) of the Income-tax Act. The judgment clarified the limitations of the Assessing Officer's powers in making adjustments under the said section, emphasizing the specific provisions for permissible adjustments and highlighting the need for adherence to statutory provisions in assessing and processing income tax returns. Case-Laws Income Tax Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10798