9911796707
TMI Blog2000 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 1996-97 was adjusted towards the arrears of tax, in the calculation of the amount outstanding as on March 31, 1998, which is the material date for determining the extent of the relief to be granted to those availing of the Samadhan Scheme. The petitioner does not dispute the fact that he had in fact received an intimation under section 143(1)(a) of the Act for the assessment year 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been made. Learned counsel for the petitioner submits that section 245 of the Act is mandatory, that it contemplates a notice being given to the assessee before the adjustment is made, that it contemplates a hearing to be given to the assessee, and that the proceedings are quasi-judicial in nature. Counsel submitted that such hearing not having been given, the adjustment was without jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stment should not be made nor does it contemplate any hearing. All that section 245 of the Act requires the authorities to do is to make a readjustment "after giving an intimation in writing to such person of the action proposed to be taken under this section". The authorities are not required to go beyond what the section itself requires them to do. If, after the intimation is given the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed to be taken. Reliance was also placed on the decision of the Bombay High Court in the case of Suresh B. Jain v. A. N. Shaikh, 16th ITO [1987] 165 ITR 151, herein again, it was held that the adjustment can only be after giving intimation in writing to the person of the proposed action. In that case, it was found that no such intimation had been given, which rendered the action of the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given. These decisions, therefore, do not advance the case of the petitioner any further. The adjustment having been made after due intimation to the petitioner, there is no error in the computation of the amount payable by the petitioner under the Samadhan Scheme. The writ petition is, therefore, dismissed. No costs. Consequently, W. M. P. No. 7997 of 1999 is dismissed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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