9911796707
TMI Blog2004 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer has clearly transgressed his authority under section 143(1) of the Act by adding the income of the minor sons of the assessee towards her total income under section 143(1)(a) of the Act. - - - - - Dated:- 23-8-2004 - Judge(s) : N. K. SUD., A. K. GOEL. JUDGMENT The judgment of the court was delivered by N.K. SUD J. - This order will dispose of three appeals, i.e., I.T.As. Nos. 76, 217 and 216 of 2003, relating to the assessment years 1994-95, 1995-96 and 1996-97 in the assessee's own case, involving common questions of law and facts. While processing the returns of the assessee under section 143(1)(a) of the Income-tax Act, 1961 (for short "the Act"), the Assessing Officer made prima facie adjustments by adding the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) of the Act. At the outset, it may be mentioned that the dispute before us in the present appeals is not as to whether the income of the minor sons of the assessee is assessable in her hands or not. The limited dispute is as to whether the Assessing Officer was legally competent to add the same to the returned income of the assessee by way of an adjustment under section 143(1)(a) of the Act. To resolve this dispute, it is necessary to refer to section 143(1)(a) of the Act and the first proviso thereto as applicable to the assessment years under consideration. The said provision is as under: "143. (1)(a) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142,- (i) if any tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) talks about correction of arithmetical errors, clause (ii) relates to grant of relief to the assessee which is found due but not claimed in the return, and clause (iii) deals with disallowance of claims of brought forward loss, deduction, allowance or other reliefs claimed in the return which are prima facie inadmissible. None of these clauses confer any authority on the Assessing Officer to make any adjustment by way of making addition of any income under section 64(1A) of the Act or of any other income not claimed by the assessee to be his own. The Assessing Officer has clearly transgressed his authority under section 143(1) of the Act by adding the income of the minor sons of the assessee towards her total income under section 143(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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