Mrs. SUJATA MANOHAR, J.:---Writ Petition No. 2587 of 1991.

The first petitioner is a public limited company. In this petition the 1st petitioner has challenged an intimation sent to it under section 143(1)(a) of the Income Tax Act demanding income tax and additional tax under section 143(1-a) of the Income Tax Act for the assessment year 1990-91.

2. For the assessment year 1990-91 the first petitioner filed its return of income declaring a total income of Rs. 41,64,600/- consisting of income chargeable under the head "business of profession". Along with the return of income, the first petitioner also filed a tax audit report in Form No. 3-CD as required under the provisions of section 44-AB of the Income Tax Act. The first petitioner claimed various deductions in the return of income.

3. On 16th May, 1991 the first petitioner received an intimation under section 143(1)(a) of the Income Tax Act dated 18th March 1991. Along with the intimation, an adjustment explanatory sheet was annexed. In that sheet the first respondent had determined a total income of Rs. 68,81,158/- as against the returned income of Rs. 41,64,596/-. The addition of Rs. 27,16,562/- was on account of the fol