https://www.taxtmi.com/caselaws?id=62928 The Tribunal allowed the assessee's appeal, quashing the impugned intimation under section 143(1)(a) dated 7-3-1997 and directing the deletion of the additional tax levied. The Tribunal emphasized that debatable or controversial issues could not be subjected to prima facie adjustments under section 143(1)(a), and any such adjustments made were without jurisdiction and barred by limitation. en-us Tue, 22 Sep 1998 00:00:00 +0530 Mon, 24 Jan 2011 17:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62928 The Tribunal allowed the assessee's appeal, quashing the impugned intimation under section 143(1)(a) dated 7-3-1997 and directing the deletion of the additional tax levied. The Tribunal emphasized that debatable or controversial issues could not be subjected to prima facie adjustments under section 143(1)(a), and any such adjustments made were without jurisdiction and barred by limitation. Case-Laws Income Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62928