https://www.taxtmi.com/caselaws?id=21444 HC quashed tax intimation u/s 143(1)(a), finding Income-tax Officer exceeded jurisdictional limits by applying maximum marginal rate without proper justification. The court directed a comprehensive assessment under section 143(3), emphasizing procedural fairness and providing the assessee an opportunity to present arguments regarding tax calculation. en-us Fri, 27 Mar 1992 00:00:00 +0530 Fri, 16 May 2025 11:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21444 HC quashed tax intimation u/s 143(1)(a), finding Income-tax Officer exceeded jurisdictional limits by applying maximum marginal rate without proper justification. The court directed a comprehensive assessment under section 143(3), emphasizing procedural fairness and providing the assessee an opportunity to present arguments regarding tax calculation. Case-Laws Income Tax Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21444