https://www.taxtmi.com/caselaws?id=64764 The Tribunal allowed the appeal, ruling in favor of the assessee. It held that the Assessing Officer was not justified in restricting the claim under section 80HHC of the IT Act as the issue was debatable and not free from doubt. The Tribunal emphasized that only patent and obvious adjustments are permissible under section 143(1)(a) and that debatable issues fall outside its scope. Therefore, the rectification application should have been accepted, and the first appellate authority erred in confirming the rectification order. en-us Fri, 12 Feb 1993 00:00:00 +0530 Wed, 09 Feb 2011 16:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64764 The Tribunal allowed the appeal, ruling in favor of the assessee. It held that the Assessing Officer was not justified in restricting the claim under section 80HHC of the IT Act as the issue was debatable and not free from doubt. The Tribunal emphasized that only patent and obvious adjustments are permissible under section 143(1)(a) and that debatable issues fall outside its scope. Therefore, the rectification application should have been accepted, and the first appellate authority erred in confirming the rectification order. Case-Laws Income Tax Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64764