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Two facts stand out. First, even though he had issued a notice under Section 143(2) on31-5-1990, the assessing officer, on 19-6-1990, rejected the assessee's application under Section 154 as regards Section 32AB matter. Secondly, in the assessment made on 30-12-1991, the assessing officer once again rejected the assessee's claim for deduction under Section 32AB merely because the assessee's application under Section 154 against the 'primafacie adjustments' had been rejected earlier. In the process, the assessing officer not only did not understand the significance of an assessment made after issuing a notice under Section 143(2), but also ignored the revised return validly filed by the assesee on 31-12-1990, a return to which audit report in Form No. 3AA was enclosed.