https://www.taxtmi.com/caselaws?id=62297 The Tribunal held that the Assessing Officer lacked statutory power to issue an intimation under section 154 without making adjustments to the income or loss declared by the assessee. As no adjustments were made in this case, the intimation was deemed non est, rendering the subsequent order under section 154 invalid. Consequently, the additional tax levied was deleted, and the assessee's appeal was allowed. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 19 Jan 2011 11:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62297 The Tribunal held that the Assessing Officer lacked statutory power to issue an intimation under section 154 without making adjustments to the income or loss declared by the assessee. As no adjustments were made in this case, the intimation was deemed non est, rendering the subsequent order under section 154 invalid. Consequently, the additional tax levied was deleted, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62297