143(1)(a) (Coates v. DCIT

214 ITR 498High Court1995#5879 most cited

What is 143(1)(a) (Coates v. DCIT authority for?

A debatable issue cannot be decided under section 143(1)(a) of the Income-tax Act, as its scope is restricted to adjustments for prima facie mistakes and omissions apparent from the record.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Coates v DCIT · 214 ITR 498 · section 143(1)(a) · debatable issue · prima facie mistakes · apparent from record · scope of section 143(1) · adjustment of omissions

Sections most often in play

Section 143(1)Section 139(1)Section 139(4)Section 80AC(ii)Section 80PSection 11Section 11(2)Section 119(2)(b)

Issues it is cited on

section 186section 243esection 234fsection 116section 143(l)(a)section 80ac(ii)section 155section 143(1)(a)(v)section 200a(1)section 18mistake apparent from recordmistake apparent on record

Judgments citing 143(1)(a) (Coates v. DCIT

Balakram Hiranand Lohana, Mumbai vs. ITO 42(2)(1), Mumbai

In the result, the appeal filed by the Assessee is hereby allowed

ITA 3791/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosainbalakram Hiranand Lohana Vs. Adit, Cpc, Bangalore. Flat No. 202, D Wing, Bldg. No. 8, Neelam Nagar Co-Op. Housing Society Gavanpada, Mulund (E), Mumbai – 400081. Pan/Gir No. Abmpl5168M (Applicant) (Respondent)

Section 10Section 143(1)Section 250

…(1) is subject matter of dispute then no prima-facie adjustment can be made. Reliance is placed on the following: (a) Commissioner of Income-tax vs. GVK Industries Ltd. [2023] 147 taxmann.com 281 (Telangana) [23-11-2022] ( b) CIT v. Manubhai M. Patel [2008] 296 ITR 143 (Guj.) (c) Calcutta High Court in Modern Fibotex India Ltd. v. Dy. CIT [1995] 212 ITR 496 (d) Kluber Lubrication India (P.) Ltd. taxmann.com 161 (Bangalore (Bangalore - Trib.)[26-07-2024] VS. DCIT [2024] 166 Trib.)/[2024] 208 ITD 470 6 Balakram Hiranand Lohana, Mumbai. Even otherwise, when there are conflicting views/decisions; the one in fav…

Shri Bhimgrad Seva Sahakari Mandali Ltd., Bhingrad, Tal. Lathi, Dist. Amreli vs. The ADIT (CPC), Bangalore-560500

Appeals are allowed

ITA 11/RJT/2023[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

…ounsel stated, there are many decisions in favour of assessee, wherein it was held that if the issue is debatable, then 143(1) of the Act, conceptually, itself cannot be invoked. For this, the Ld Counsel relied on the following decisions:  Manubhai M. Patel 296 ITR 143 (Guj)  Smt. A. E. Sarojini 295 ITR 270 (Madras HC), Union Co. Motors Ltd. (2008) 296 ITR 542 (Madras HC)  Sundaram Finance Ltd. (2008) 296 ITR 540 (Madras HC)  Bank of Rajasthan Ltd. (2008) 215 CTR 315 (Rajasthan HC)  Asma Exports (2008) 305 ITR 335 (Madras HC) ITA No. 312 & 313 & 11/Rjt/2022 AY 2019-20  Nagarjuna Fertilisers & Chemicals Lt…

Shree Damnagar Seva Sahkari Mandali Limited, at Damnagar, Dist. Amreli vs. The ADIT (CPC), Bangalore

Appeals are allowed

ITA 313/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

…ounsel stated, there are many decisions in favour of assessee, wherein it was held that if the issue is debatable, then 143(1) of the Act, conceptually, itself cannot be invoked. For this, the Ld Counsel relied on the following decisions:  Manubhai M. Patel 296 ITR 143 (Guj)  Smt. A. E. Sarojini 295 ITR 270 (Madras HC), Union Co. Motors Ltd. (2008) 296 ITR 542 (Madras HC)  Sundaram Finance Ltd. (2008) 296 ITR 540 (Madras HC)  Bank of Rajasthan Ltd. (2008) 215 CTR 315 (Rajasthan HC)  Asma Exports (2008) 305 ITR 335 (Madras HC) ITA No. 312 & 313 & 11/Rjt/2022 AY 2019-20  Nagarjuna Fertilisers & Chemicals Lt…

Shree Dhamel Seva Sahkari Mandli Limited, Dhamel vs. The Asstt. Director of Income Tax (CPC), Bangaluru

Appeals are allowed

ITA 312/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

…ounsel stated, there are many decisions in favour of assessee, wherein it was held that if the issue is debatable, then 143(1) of the Act, conceptually, itself cannot be invoked. For this, the Ld Counsel relied on the following decisions:  Manubhai M. Patel 296 ITR 143 (Guj)  Smt. A. E. Sarojini 295 ITR 270 (Madras HC), Union Co. Motors Ltd. (2008) 296 ITR 542 (Madras HC)  Sundaram Finance Ltd. (2008) 296 ITR 540 (Madras HC)  Bank of Rajasthan Ltd. (2008) 215 CTR 315 (Rajasthan HC)  Asma Exports (2008) 305 ITR 335 (Madras HC) ITA No. 312 & 313 & 11/Rjt/2022 AY 2019-20  Nagarjuna Fertilisers & Chemicals Lt…

Alexis Multi Speciality Hospital Pvt. Ltd, Nagpur vs. Deputy Commissioner of Income Tax, CPC, Banglore

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 55/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 143(1)(a)Section 37Section 40A(3)Section 40A(7)

…in it has been categorically held that orders passed under section 143(1)(a) cease to be operative and merge in the final order under section 143(3) of the Act. The Hon'ble Calcutta High Court in Coates of India Ltd. v/s Dy. Commissioner of Income Tax, [1995] 214 ITR 498 (Cal.) has held that where order under 7 Alexis Multi–Specialty Hospital Pvt. Ltd. ITA no.55/Nag./2023 section 143(1)(a) of the Act is followed by a regular assessment under section 143(3), the order under section 143(1)(a), insofar as it is contrary to the regular assessment under section 143(3), ceases to be executable and becomes ineffective.…

Shree Goverdhan Nathji Haveli Trust, Bengaluru vs. Income Tax Officer, Exemptions-Ward-3, Bengaluru

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1088/BANG/2023[2016-17]Status: DisposedITAT Bangalore31 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Shree Goverdhan The Income Tax Nathji Haveli Trust, Officer, No. 15, Nehrunagar, Exemptions, Seshadripuram, Ward – 3, Bangalore – 560 020. Bangalore. Vs. Pan: Aacts7617M Appellant Respondent

For Appellant: Shri Ravi Shankar, Advocate
Section 11

…g it as held in case of Khatau Junker v Pathania reported in 196 ITR 55, and CIT v Sitaram Textiles reported in 248 ITR 139. It was further submitted that a debatable issue cannot be decided under section 143(1)(a) as held in case of Coates v DCIT reported in 214 ITR 498, CIT v Shikhar Chand Jain reported in 263 ITR 221 and CIT v Manubhai M Patel reported in 296 ITR 143. He thus submitted that the scope of section 143(1) is restricted to adjustment of prima facie mistakes and omissions, which are apparent from what is available on record. The Ld.AR submitted that the assessing officer carrying out processing of r…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 191/RPR/2022[2015-16 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 190/RPR/2022[2015-16 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 189/RPR/2022[2015-16 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 188/RPR/2022[2015-16 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 187/RPR/2022[2014-15 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 186/RPR/2022[2014-15 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 185/RPR/2022[2014-15 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 184/RPR/2022[2014-15 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mist…

Navodaya Education Trust, Raichur vs. Deputy Commissioner of Income Tax, Central Circle, Bellary

In the result, the appeal of the assessee is dismissed

ITA 49/BANG/2021[2015-16]Status: DisposedITAT Bangalore15 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Rahul Kaul, AdvocateFor Respondent: Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(2)Section 11(5)Section 12ASection 139Section 143(1)Section 154

…the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 20. Thus, the scope of section 143(1) is restricted to adjustment of prima facie mistakes and omissions, which are apparent from what is available on record. In such case record would be constituted by the return of income as well as other data such as brought forward lo…

ACIT, Circle - 13(2), Kolkata vs. M/S. Padma Logistics & Khanij Private Limited, Kolkata

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 606/KOL/2018[2010-11]Status: DisposedITAT Kolkata22 May 2020AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 14ASection 2

…e Act for imposing liability upon the tax payer'. In the scheme of things, as noted above, the intimation under section 143(1)(a) cannot be treated to be an order of assessment. 18. The Hon’ble Calcutta High Court in Coates of India Ltd. v. Deputy CIT [1995] 214 ITR 498 (Cal) held that where the order under section 143(1)(a) is followed by a regular assessment under section 143(3), the order under section 143(1)(a), in so far as it is contrary to the regular assessment under section 143(3) ceases to be executable and becomes ineffective. Further, in Himgiri Foods Ltd v. CIT /2010} 231 CTR 470 (Gujarat) it was he…

Shri Vikram Singh Shekhawat, Jaipur vs. Deputy Commissioner of Income Tax, Circle, Sikar

In the result, the appeals filed by the assessee in ITA No

ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR
Section 143(3)Section 145(3)Section 154Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 484 & 485/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 cuke Shri Vikram Singh Shekhawat The DCIT Vs. M/s. V.S. Stone, E-172/A, Uttam Tower Circle – Sikar Ramesh Marg, C-Scheme, Jaipur Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AQVPS 7734 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kuma…

Ici India Ltd., Kolkata vs. DCIT, Cir-10, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 850/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…850,1021/Kol/07, 2048,2355/Kol/05 & 487 & 507/Kol/06 AYs. 96-97 & 98-99 ICI India Ltd. v. DCIT, Cir-10,Kol. Page 17 assessee. This view was followed and reiterated by the Calcutta High Court in Coates of India Ltd. vs. Dy. CIT (1995) 128 CTR (Cal) 30 : (1995) 214 ITR 498 (Cal). The Gujarat High Court in Gujarat Poly-Avx Electronics Ltd. vs. Dy. CIT (1996) 135 CTR (Guj) 141 : (1996) 222 ITR 140 (Guj) has expressed the same view and quashed the additions through rectification proceedings to modify the intimation issued under section 143(1). 20.2 The Delhi High Court in CIT vs. Punjab National Bank (2001) 166 CTR (…

DCIT, Cir-10, Kolkata vs. M/S Ici India Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1021/KOL/2007[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…850,1021/Kol/07, 2048,2355/Kol/05 & 487 & 507/Kol/06 AYs. 96-97 & 98-99 ICI India Ltd. v. DCIT, Cir-10,Kol. Page 17 assessee. This view was followed and reiterated by the Calcutta High Court in Coates of India Ltd. vs. Dy. CIT (1995) 128 CTR (Cal) 30 : (1995) 214 ITR 498 (Cal). The Gujarat High Court in Gujarat Poly-Avx Electronics Ltd. vs. Dy. CIT (1996) 135 CTR (Guj) 141 : (1996) 222 ITR 140 (Guj) has expressed the same view and quashed the additions through rectification proceedings to modify the intimation issued under section 143(1). 20.2 The Delhi High Court in CIT vs. Punjab National Bank (2001) 166 CTR (…

ACIT, Cir-10, Kolkata vs. M/S Ici India Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2355/KOL/2005[1996-97]Status: DisposedITAT Kolkata27 Nov 2015AY 1996-97

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)

…850,1021/Kol/07, 2048,2355/Kol/05 & 487 & 507/Kol/06 AYs. 96-97 & 98-99 ICI India Ltd. v. DCIT, Cir-10,Kol. Page 17 assessee. This view was followed and reiterated by the Calcutta High Court in Coates of India Ltd. vs. Dy. CIT (1995) 128 CTR (Cal) 30 : (1995) 214 ITR 498 (Cal). The Gujarat High Court in Gujarat Poly-Avx Electronics Ltd. vs. Dy. CIT (1996) 135 CTR (Guj) 141 : (1996) 222 ITR 140 (Guj) has expressed the same view and quashed the additions through rectification proceedings to modify the intimation issued under section 143(1). 20.2 The Delhi High Court in CIT vs. Punjab National Bank (2001) 166 CTR (…

143(1)(a) (Coates v. DCIT (214 ITR 498) — Cited in 20 Judgments | BharatTax