https://www.taxtmi.com/caselaws?id=62922 The tribunal dismissed both appeals by the revenue, upholding the CIT(A)'s orders for assessment years 1988-89 and 1989-90. The tribunal found that the orders under section 154 were unsustainable as they were made without granting an opportunity to the assessee and that the adjustments made under section 143(1)(a) were debatable and beyond the scope of the provision. The tribunal emphasized that the issues raised were not on the merits of the claims but on the debatable nature of the adjustments, ultimately leading to the dismissal of the revenue's appeals. en-us Mon, 01 Sep 1997 00:00:00 +0530 Tue, 22 Feb 2011 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62922 The tribunal dismissed both appeals by the revenue, upholding the CIT(A)'s orders for assessment years 1988-89 and 1989-90. The tribunal found that the orders under section 154 were unsustainable as they were made without granting an opportunity to the assessee and that the adjustments made under section 143(1)(a) were debatable and beyond the scope of the provision. The tribunal emphasized that the issues raised were not on the merits of the claims but on the debatable nature of the adjustments, ultimately leading to the dismissal of the revenue's appeals. Case-Laws Income Tax Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62922