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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inconsistency in tax returns enables comparative scrutiny and assessment of current returns against prior-year filings under prescribed rules.</h1> The amendment adds a sub-clause to section 143 authorizing assessment action where there is an inconsistency in the return relative to information in the return of any preceding previous year, to be addressed as may be prescribed, providing a statutory basis for comparative scrutiny of successive returns.

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