1992 (8) TMI 65

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....NT The judgment of the court was delivered by B. N. SRIKRISHNA J. - This writ petition impugns an intimation under section 143(1)(a) of the Income-tax Act, 1961, which was issued on July 22, 1991. In respect of the assessment year 1990-91, the petitioners returned a total income of Rs. 1,27,61,550. Purportedly, in exercise of jurisdiction under section 143(1)(a) of the Income-tax Act, 196....

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....ly clauses (i), (ii) and (iii) appended to the first proviso thereof, we are of the view that the exercise carried out by the Assessing Officer, in the garb of adjustment under section 143(1)(a), was wholly beyond his jurisdiction and impermissible under the first proviso to section 143(1)(a). We have also noticed that the Assessing Officer has totally disallowed the claim under section 115J on....

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....nohar 1.) was a party in the case of Khatau Junhar Ltd. v. K. S. Pathania [1992] 196 ITR 55. We are, therefore, of the view that the intimation dated July 22, 1991, under section 143(1)(a) is erroneous and without jurisdiction and is, therefore, required to be quashed and set aside. In the result, the impugned intimation dated July 22, 1991, exhibit 'F' to the petition, is hereby quashed and se....