ORDER

C.A. 1636/1994 :

This appeal arises from the judgment of a learned Single Judge of the Delhi High Court on a writ petition. The writ petition was made absolute and the Revenue is in appeal.

2. The writ petitioner assessee had returned a net loss. After adjustments had been made by the taxing authorities under the provision of Section 143(1A), the amount of loss stood reduced. The taxing authorities under the provisions of Section 143(1A) sought to levy additional tax upon the assessee in this behalf and this was challenged in the writ petition.

3. Section 143(1)(a) reads thus :

"143. (1)(a) Where a return has been made under Section 139, or in response to a notice under sub-section (1) of Section 142-

(i) If any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under Section 156 and all the provisions of this Act shall apply ac