https://www.taxtmi.com/caselaws?id=12256 Intimations issued under s.143(1)(a) adjusting returned income and levying additional tax under s.143(1A) were challenged as beyond the permissible scope of prima facie adjustments. The HC held that the adjustment concerning the claim of relief under s.80-I fell within s.143(1)(a) read with its first proviso, as it was a permissible prima facie correction based on the return and accompanying material without requiring a debatable adjudication. Consequently, the Assessing Officer's action to make that adjustment and the resulting demand, to that extent, was upheld. en-us Mon, 19 Aug 2002 00:00:00 +0530 Mon, 12 Jan 2026 11:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12256 Intimations issued under s.143(1)(a) adjusting returned income and levying additional tax under s.143(1A) were challenged as beyond the permissible scope of prima facie adjustments. The HC held that the adjustment concerning the claim of relief under s.80-I fell within s.143(1)(a) read with its first proviso, as it was a permissible prima facie correction based on the return and accompanying material without requiring a debatable adjudication. Consequently, the Assessing Officer's action to make that adjustment and the resulting demand, to that extent, was upheld. Case-Laws Income Tax Mon, 19 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12256