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Section 54F6 Section 143(1)4 Section 143(1)(a)3 Section 1432

SMITA S MEHTA,KOLKATA vs. ASST DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 599/KOL/2024[2021-22]Status: DisposedITAT Kolkata29 Nov 2024AY 2021-22

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143Section 143(1)Section 143(1)(a)Section 154Section 250Section 54F

Charitable Trust v. Union of India [1992] 193 ITR 95 (Delhi). In Circular No. 581 (see [1990] 186 ITR (St.) 2) dated September 28, 1990, issued by the Central Board of Direct Taxes, it has been said that the scope of the powers to make prima facie adjustments under Section 143(1)(a) is "somewhat coterminous with the power