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TMI Blog1997 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ined at Rs. 21,500. Subsequently, an order under section 154 of the Act was passed on 28-2-1992 whereby the income was enhanced by an amount of Rs. 8,555 on account of disallowance of bonus payable already allowed under section 143(1)(a) of the Act. The order was dated28-2-1992. The learned CIT initiated proceedings under section 263 of the Act and for the reasons given in the order, the action of the Income-tax Officer in accepting the return under section 143(1) of the Act was held to be erroneous in so far it was prejudicial to the interests of the revenue. After holding that it was the assessment which was framed under section 143(1)(a) of the Act, the CIT directed the Assessing Officer to frame the assessment afresh after verifying cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 143(1)(a) of the Act is not an order. The explanation introduced subsequently cannot be held to be clarificatory in nature. Therefore, the provisions of clause (b) of sections 143(1)(a) and 143(1A) cover intimation sent to the assessee. 3. We have carefully considered the rival submissions. We have also gone through the order of the ITAT Patna Bench in the case of Rajendra Prasad Co. as referred to by the learned AR. Before we come to the issue in question, it would be relevant to briefly state the provisions of section 143 of the Act as these were there for the relevant assessment year. As per section 143(1)(a) of the Act, where a return is filed under section 139, or in response to a notice under sub-section (1) of section 142 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent to the filing of the return referred to in clause (a) of section 143(1) of the Act. The variations are in regard to the carry forward loss, deduction, allowance or relief claimed in the return. Intimation for any tax or interest due under the aforesaid clause cannot be sent beyond four years from the end of the financial year in which such order is passed. Similarly, clause (c) provides for variation in the share income of member of association of persons or body of individuals. Sub-section (1A) provides for an additional tax on account of increase in the income declared by the person in the return. Clause (b) to the aforesaid sub-section (1A) refers to the orders passed under section 154 or section 250 or section 254 or section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary meaning. In common parlance, the expression would mean 'to inform' or 'to declare' or 'to make known'. On the other hand, the word 'order' is a well-known legal expression generally understood as a direction by a Court or an authority intended to affect the rights of the parties as mentioned in the Venkataramaiya's Law Lexicon Legal Maxims (2nd Edition). According to Blacks Law Dictionary, it has been defined as 'mandate, precept, a command or direction authoritatively given'. It has been given specific meaning in the Civil Procedure Code and the other Statutes. Thus, there exists a distinction between 'intimation' and 'order'. The difference is also evident from the fact that under section 143(1)(a)(i) the intimation is deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation has already been made, can be subjected to section 263 of the Act. Otherwise too the provisions of section 263 of the Act do not fit with the situation where the return is accepted with or without making prima facie adjustments. There is no action of the Assessing Officer which could be termed as erroneous and prejudicial to the interest of the revenue. The Assessing Officer while processing the return and issuing intimation cannot travel beyond the prima facie adjustments. Any other omission in the return not covered under the aforesaid section 143(1)(a) of the Act has to be roped in under section 143(3) of the Act. This view of ours is further fortified by the insertion of the Explanation wherein an intimation sent to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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