https://www.taxtmi.com/caselaws?id=12528 The High Court upheld the petitioner's challenge to adjustments made under section 143(1)(a) of the Income-tax Act, 1961, emphasizing the importance of procedural fairness and statutory compliance. The court clarified the distinction between provisional and regular assessments under section 143, highlighting the rights of the assessee to object and be heard before final assessment. It ruled that the Assessing Officer's authority is limited to specific adjustments listed in the statute, quashing unauthorized additions such as minor children's income under section 64(1A). The judgment emphasized adherence to statutory provisions and fairness in income tax assessments. en-us Mon, 05 Feb 2001 00:00:00 +0530 Tue, 19 May 2009 18:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12528 The High Court upheld the petitioner's challenge to adjustments made under section 143(1)(a) of the Income-tax Act, 1961, emphasizing the importance of procedural fairness and statutory compliance. The court clarified the distinction between provisional and regular assessments under section 143, highlighting the rights of the assessee to object and be heard before final assessment. It ruled that the Assessing Officer's authority is limited to specific adjustments listed in the statute, quashing unauthorized additions such as minor children's income under section 64(1A). The judgment emphasized adherence to statutory provisions and fairness in income tax assessments. Case-Laws Income Tax Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12528