1992 (8) TMI 65

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....s 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, 1961, the Assessing Officer issued an int....

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....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 the ground that the petitioners had not f....