Section 143(1)(a) Income Tax Act: CIT(A) Cannot Request Additional Details in Appeals, Only Review Submitted Documents.

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....Prima facie adjustments - Scope of section 143(1)(a) - While adjudicating an appeal against intimation under sec.143(1)(a) CIT(A) is not empowered to call for further details at the appellate stage. The CIT(A) is required to see whether on the basis of the return or, the accompanying documents as filed before the assessing officer, any prima facie adjustment could be made. - HC....