https://www.taxtmi.com/caselaws?id=63033 The Tribunal upheld the validity of the assessment under section 143(3), affirmed the jurisdiction of the Assessing Officer to issue a notice under section 143(2) and frame a second assessment, approved the computation of deduction under section 80HHC, and validated the adjustments made under sections 143(1)(a) and 154. The Tribunal dismissed both appeals and did not admit additional grounds of appeal. en-us Tue, 31 Dec 1996 00:00:00 +0530 Thu, 27 Jan 2011 14:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63033 The Tribunal upheld the validity of the assessment under section 143(3), affirmed the jurisdiction of the Assessing Officer to issue a notice under section 143(2) and frame a second assessment, approved the computation of deduction under section 80HHC, and validated the adjustments made under sections 143(1)(a) and 154. The Tribunal dismissed both appeals and did not admit additional grounds of appeal. Case-Laws Income Tax Tue, 31 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63033