https://www.taxtmi.com/caselaws?id=63109 Section 154 rectification was held maintainable where disallowances made in a summary assessment under section 143(1) went beyond the adjustments permissible at that stage. The items disallowed, namely bad debts and shop-cum-lunger expenses, could not validly be excluded in the manner adopted by the Assessing Officer, and the fact that similar claims had been allowed in earlier and later assessments supported the assessee's position. The rectification application was therefore accepted, and the disallowances were directed to be deleted. en-us Tue, 31 Mar 1981 00:00:00 +0530 Thu, 27 Jan 2011 18:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63109 Section 154 rectification was held maintainable where disallowances made in a summary assessment under section 143(1) went beyond the adjustments permissible at that stage. The items disallowed, namely bad debts and shop-cum-lunger expenses, could not validly be excluded in the manner adopted by the Assessing Officer, and the fact that similar claims had been allowed in earlier and later assessments supported the assessee's position. The rectification application was therefore accepted, and the disallowances were directed to be deleted. Case-Laws Income Tax Tue, 31 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63109