https://www.taxtmi.com/caselaws?id=11785 The court dismissed the writ appeal, upholding the assessing authority's addition of Rs. 4,34,955 to the appellant's income without notice. The court found the adjustment justified based on the appellant's own disclosures and documents, emphasizing the efficiency objective of Section 143(1)(a) without requiring notice for prima facie adjustments. The court held that no violation of natural justice principles occurred, citing precedents supporting the validity of such adjustments. en-us Thu, 20 Mar 2003 00:00:00 +0530 Mon, 08 Feb 2010 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11785 The court dismissed the writ appeal, upholding the assessing authority's addition of Rs. 4,34,955 to the appellant's income without notice. The court found the adjustment justified based on the appellant's own disclosures and documents, emphasizing the efficiency objective of Section 143(1)(a) without requiring notice for prima facie adjustments. The court held that no violation of natural justice principles occurred, citing precedents supporting the validity of such adjustments. Case-Laws Income Tax Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11785