2001 (4) TMI 18

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....al has been preferred under section 260A of the Income-tax Act, 1961 by the Revenue aggrieved by the order of the Commissioner of Income-tax (Appeals) and Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal had come to the conclusion that addition of guest house expenses could not be sustained as the issue was a debatable one and the notice under section 143(1)(a) was issued after ....

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....tice. Once a return has been filed under section 139 of the Act and the Assessing Officer is proceeding in the matter to scrutinise the return filed and to make an assessment under section 143(2), thereafter, he suddenly sends an intimation under section 143(1)(a)(i), it would mean that he has changed the course from usual course and taken the assessee by surprise which is not contemplated by t....