prima facie adjustment u/s 143(1)
This query is : Resolved
18 November 2009
whether A.O. can make prima facie adjustments in the return of Income filed u/s 143(1)
18 November 2009
As per maendment made by Finance Act 2009 Now AO has power to make Prima facie adjustments in return.
18 November 2009
I don't think there is an amendment in Finance Act,2009. But sub-section 1 has been substituted by finance act,2008 by which the A0 ,while processing the return,can make adjustment for correcting any arithmetical error in the return or an incorrect claim.
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