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TMI Blog2010 (9) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of section 143(1)(a). Court dismissed the assessee's contention. - 192 of 1999 - - - Dated:- 10-9-2010 - CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. Ms. Urvashi Dhugga, Advocate for the petitioner. ADARSH KUMAR GOEL, J. 1. The Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as "the Tribunal") ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 154 of the Act which was upheld by the CIT (A). On further appeal, the Tribunal upheld the plea of the assessee that adjustments were beyond the scope of Section 143(1)(a) which was limited to arithmetical calculation or incorrect claim which may be apparent from the income mentioned in the return. The Tribunal held as under:- "After considering the rival submissions we held that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ips an adjustment can not be made by an unilateral act where the issue is of such a nature that it requires some verifications and a view can not be taken without giving a hearing to the assessee. It has also been held that the ITO can not go beyond the return and the documents annexed to it. In our opinion the decision of the Hon'ble Bombay High Court squarely applies and respectfully following t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee for deduction was incorrect which was apparent from the information in the return, it could not be held that the adjustment was beyond the scope of Section 143(1)(a). 6. In this view of the matter, observation in the order of the Tribunal quoted above that the adjustment was an unilateral act is factually incorrect. The judgments relied upon in the order of the Tribunal to the effect t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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