https://www.taxtmi.com/caselaws?id=33292 The Court held that the Assessing Officer lacked jurisdiction to pass an order under Section 154 amending the intimation under Section 143(1)(a) for the assessment years in question. It was found that the opportunity granted to the appellant before passing the order under Section 154 was inadequate, violating principles of natural justice. Additionally, the order and revised intimation were deemed time-barred, exceeding the permissible period for amendment. The disallowance of provident fund contributions was also deemed unjustified due to lack of ascertainable due dates. The appeal was allowed in favor of the assessee, emphasizing adherence to statutory requirements and principles of natural justice. en-us Tue, 17 Mar 2009 00:00:00 +0530 Fri, 26 Mar 2010 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33292 The Court held that the Assessing Officer lacked jurisdiction to pass an order under Section 154 amending the intimation under Section 143(1)(a) for the assessment years in question. It was found that the opportunity granted to the appellant before passing the order under Section 154 was inadequate, violating principles of natural justice. Additionally, the order and revised intimation were deemed time-barred, exceeding the permissible period for amendment. The disallowance of provident fund contributions was also deemed unjustified due to lack of ascertainable due dates. The appeal was allowed in favor of the assessee, emphasizing adherence to statutory requirements and principles of natural justice. Case-Laws Income Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33292