https://www.taxtmi.com/caselaws?id=16815 The High Court held that the intimation under section 143(1)(a) of the Income-tax Act, 1961 was appealable under section 246(1)(a) due to adjustments with civil consequences. The Court referenced a legislative amendment confirming the appealability of such intimations, ruling in favor of the assessee and emphasizing the importance of legal clarity in tax matters. The judgment affirmed the Tribunal's decision, disposing of the case without costs. en-us Tue, 23 Jul 1996 00:00:00 +0530 Sat, 12 Sep 2009 13:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16815 The High Court held that the intimation under section 143(1)(a) of the Income-tax Act, 1961 was appealable under section 246(1)(a) due to adjustments with civil consequences. The Court referenced a legislative amendment confirming the appealability of such intimations, ruling in favor of the assessee and emphasizing the importance of legal clarity in tax matters. The judgment affirmed the Tribunal's decision, disposing of the case without costs. Case-Laws Income Tax Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16815