https://www.taxtmi.com/caselaws?id=789659 An intimation under section 143(1) cannot be used to alter an assessee's status from AOP/BOI to a co-operative society, because the scope of summary processing is limited to arithmetical mistakes, incorrect claims, and other prima facie adjustments. Where the assessee had consistently disclosed its status as AOP/BOI and that status had been accepted in earlier years, any contrary reclassification required fuller examination and could not be made at the processing stage. The adjustment was therefore outside section 143(1) and was quashed. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 13:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789659 An intimation under section 143(1) cannot be used to alter an assessee's status from AOP/BOI to a co-operative society, because the scope of summary processing is limited to arithmetical mistakes, incorrect claims, and other prima facie adjustments. Where the assessee had consistently disclosed its status as AOP/BOI and that status had been accepted in earlier years, any contrary reclassification required fuller examination and could not be made at the processing stage. The adjustment was therefore outside section 143(1) and was quashed. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789659