https://www.taxtmi.com/caselaws?id=19575 HC held that an intimation under s.143(1)(a) cannot be lawfully made to adjust a return after a notice under s.143(2) has been issued; the correctness of claimed adjustments must be judged as of the return date under the law then in force. Although statutory amendment might render the cash compensatory support taxable, the Assessing Officer cannot use s.143(1)(a) to effect retrospective adjustment once s.143(2) scrutiny has commenced. The decision limits the summary power under s.143(1)(a) and protects assessees from post-filing change by subsequent amendment. en-us Mon, 07 Mar 1994 00:00:00 +0530 Thu, 16 Oct 2025 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19575 HC held that an intimation under s.143(1)(a) cannot be lawfully made to adjust a return after a notice under s.143(2) has been issued; the correctness of claimed adjustments must be judged as of the return date under the law then in force. Although statutory amendment might render the cash compensatory support taxable, the Assessing Officer cannot use s.143(1)(a) to effect retrospective adjustment once s.143(2) scrutiny has commenced. The decision limits the summary power under s.143(1)(a) and protects assessees from post-filing change by subsequent amendment. Case-Laws Income Tax Mon, 07 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19575