https://www.taxtmi.com/caselaws?id=21322 The court set aside an intimation order u/s 143(1)(a) of the Income-tax Act, 1961, which adjusted interest on securities not included in the return for the assessment year 1989-90. The court held that the adjustment made by the Assessing Officer was outside the permissible circumstances listed in the proviso of the section, rendering it without jurisdiction. The intimation was deemed without jurisdiction, and the respondents were directed to issue a fresh intimation in compliance with the law and refund any admissible amount to the petitioner. Subsequent proceedings and appeals were considered inconsequential, and the petition was granted in favor of the petitioner with no costs imposed. en-us Mon, 24 Aug 1992 00:00:00 +0530 Sat, 21 Nov 2009 15:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21322 The court set aside an intimation order u/s 143(1)(a) of the Income-tax Act, 1961, which adjusted interest on securities not included in the return for the assessment year 1989-90. The court held that the adjustment made by the Assessing Officer was outside the permissible circumstances listed in the proviso of the section, rendering it without jurisdiction. The intimation was deemed without jurisdiction, and the respondents were directed to issue a fresh intimation in compliance with the law and refund any admissible amount to the petitioner. Subsequent proceedings and appeals were considered inconsequential, and the petition was granted in favor of the petitioner with no costs imposed. Case-Laws Income Tax Mon, 24 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21322