2007 (11) TMI 69

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..... g an intimation u/s 143(1)(a) is not possible – matter remanded to Comm(A) for fresh consideration.
K. L. MANJUNATH and ARALI NAGARAJ JJ. JUDGMENT The judgment of the court was delivered by K. L. MANJUNATH J.—This appeal is by the Revenue raising the following substantial question of law : "(1) Whether the Assessing Officer can impose additional tax when the loss is reduced after adjustment .....

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..... ppeal is filed. 4 So far as the question of law raised by the appellant in this appeal is squarely covered by the judgment of the Supreme Court in Asst. CIT v. J. K. Synthetics Ltd. [2001] 251 ITR 200. Accordingly, we have to answer the question of law in favour of the Revenue. 5 However, we have noticed from the records that the respondent-assessee has raised a contention before the Commission .....

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..... inding of the Commissioner (Appeals) that no additional tax could be levied by the Assessing Officer. 8. Since the very jurisdiction of the Assessing Officer in sending the intimation under section 143(1)(a) of the Act was raised by the assessee, we are required to remand the matter to the Commissioner of Income-tax (Appeals) for fresh consideration in regard to the jurisdiction of the Assessing .....

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