1992 (8) TMI 27

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.... The judgment of the court was delivered by MRS. SUJATA MANOHAR J.-This petition challenges the validity of an intimation dated February 20, 1991, issued under section 143(1)(a) of the Income-tax Act, 1961. The relevant assessment year is 1990-91. By this intimation, the first respondent has adjusted the total income returned by the petitioners by adding a sum of Rs. 2,25,000. In January, 1....

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.... in the return which, on the basis of the information available in such return, accounts or documents, is prima facie, inadmissible, shall be disallowed. The present adjustment does not fall within the parameters of this proviso. [See in this connection a decision by a Division Bench of this court to which one of us (Mrs. Sujata Manohar J.) was a party in the case of Khatau Junkar Ltd. v. K S. Pat....