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TMI Blog2002 (11) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ontinuance of section 143(1)(a) proceedings after the notice under section 143(2) is issued. To the above effect, there is a decision reported in Modern Fibotex India Ltd. V. Deputy CIT - We dismiss the appeal filed by the Department. - - - - - Dated:- 28-11-2002 - Judge(s) : S. SANKARASUBBAN., KUMARI. A. LEKSHMIKUTTY. JUDGMENT The judgment of the court was delivered by S. SANKARASUBBAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the first appellate authority challenging the said prima facie adjustments and consequential levy of additional tax. The Commissioner of Income-tax (Appeals) vide his order dated August 21, 1995, remitted back two items of prima facie adjustments to be considered by the Assessing Officer in the light of Circular No. 669 dated October 25, 1993, and confirmed the levy of additional tax. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lars as may be prescribed. Section 143(1)(a) of the Act deals with assessment. The freedom of the assessee is controlled by section 143(2) of the Act. According to the procedure reopening of the assessment should be kept in the file. Here, the question is whether after the issue of notice under section 143(2) of the Act, section 143(1)(a) proceedings can continue. According to us the argument is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the notice under section 143(2) has been issued, there is no scope for the authorities either to make prima facie adjustment on the basis of the return as filed or issue an intimation under section 143(1)(a). The omission by the Legislature to make the issuance of a notice under section 143(2) without prejudice to an intimation under section 143(1)(a) while specifically providing that the issua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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