Power of AO to change assessee’s status while processing Return and issuing intimation U/s. 143(1)

Radharaman Jew Trust Fund Vs ITO (ITAT Kolkata)

The question for my consideration is whether the action of AO while issuing an intimation u/s 143(1) of the Act by changing the status of the assessee which consequently enhanced the tax liability of the assessee was permissible.

Change of status as done by the AO does not fall within any of the clauses from (a) to (e) of section 143(1) of the Act. It cannot also be said that change of status of an assessee would fall within the meaning of the expression “an incorrect claim apparent from any information in th

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