https://www.taxtmi.com/caselaws?id=20828 The court held that the intimation under section 143(1)(a) of the Income-tax Act, 1961, cannot reopen the assessee's account to recalculate income by allowing or disallowing deductions. The intimation increasing the returned total income for the assessment year 1989-90 was set aside, along with the additional tax levied. The respondents were directed to issue a fresh intimation in compliance with the law and the court's decision, including any refunds due to the petitioners. The rule was made absolute with no order as to costs. en-us Mon, 24 Aug 1992 00:00:00 +0530 Tue, 17 Nov 2009 13:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20828 The court held that the intimation under section 143(1)(a) of the Income-tax Act, 1961, cannot reopen the assessee's account to recalculate income by allowing or disallowing deductions. The intimation increasing the returned total income for the assessment year 1989-90 was set aside, along with the additional tax levied. The respondents were directed to issue a fresh intimation in compliance with the law and the court's decision, including any refunds due to the petitioners. The rule was made absolute with no order as to costs. Case-Laws Income Tax Mon, 24 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20828