BALIA, J. - (1.) HEARD learned counsel for the parties.
(2.) THE petitioner challenges the order Annexure -3 by which the assessee was intimated that adjustments made in the return submitted by him u/S. 139 of the Income Tax Act, 1961 for the assessment year 1993 -94 showing a lotal income of Rs. 27.560/ -. The adjustments sheet -shows that a sum of Rs. 12,872/ - has been added to the aforesaid disclosed income by making additions on account of the income allegedly received by minor children of the assessee u/S. 64(1A) of the Act of 1961. The assessee has challenged the vires of Seclion 143(1)(a) inter alia on the ground that it permits me Assessing Officer to make adjustments to the demand of the assessee without notice to him and without hearing and also on the merit mat the adjustments made under Section 143(1)(a)by the Assessing Officer do not perse fall within the ambit of Section 143(1)(a).
(3.) HAVING heard learned counsel for the parlies, we are of the opinion that this pelition must succeed on the short grounds of adjustments made by the Assessing Officer on the face of it does fall wilhin the ambit of Seclion 143(1)(a).;