1981 (1) TMI 102

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....have arisen by making the assessment under s. 143 (1). The assessee disclosed Agrl. income of Rs. 4,591. The ITO made an assessment under s. 143(1) but determined the Agrl. income at Rs. 20,000 Thereupon the assessee filed an application under s. 154 to rectify the assessment under s. 154. The ITO rejected the application on the simple ground that the assessee should have moved an application as p....

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....djustments while passing the assessment order. He has no power what so ever to disturb the quantum of income disclosed by the assessee under any head. He has simply to accept the figure given by the assessee. Whatever adjustments he can make are enumerated in cl. (b) of s. 143(1). The estimate of Agrl. Income is completely outside the purview of sub-cl.(b). What the ITO did in this case is outside....