1992 (8) TMI 27

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..... ATA MANOHAR J.-This petition challenges the validity of an intimation dated February 20, 1991, issued under section 143(1)(a) of the Income-tax Act, 1961. The relevant assessment year is 1990-91. By this intimation, the first respondent has adjusted the total income returned by the petitioners by adding a sum of Rs. 2,25,000. In January, 1989, the petitioners had entered into an agreement with o .....

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..... lable in such return, accounts or documents, is prima facie, inadmissible, shall be disallowed. The present adjustment does not fall within the parameters of this proviso. [See in this connection a decision by a Division Bench of this court to which one of us (Mrs. Sujata Manohar J.) was a party in the case of Khatau Junkar Ltd. v. K S. Pathania [1992] 196 ITR 55]. The first respondent, therefore, .....

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