https://www.taxtmi.com/caselaws?id=64795 A valid assessment under section 143(3) may be sustained where the tax computation is set out in a separate signed sheet before limitation expires, even if it is not incorporated in the assessment order itself. Rectification under section 154 is confined to patent mistakes and cannot be used to revisit disallowances for travelling, staff welfare, or car expenses that were made on examination of the record and factual appreciation. A territorial jurisdiction objection and timeliness challenge to the notice and assessment could not be raised for the first time before the Tribunal where the statutory objection procedure was not followed. en-us Tue, 10 Sep 1996 00:00:00 +0530 Wed, 09 Feb 2011 18:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64795 A valid assessment under section 143(3) may be sustained where the tax computation is set out in a separate signed sheet before limitation expires, even if it is not incorporated in the assessment order itself. Rectification under section 154 is confined to patent mistakes and cannot be used to revisit disallowances for travelling, staff welfare, or car expenses that were made on examination of the record and factual appreciation. A territorial jurisdiction objection and timeliness challenge to the notice and assessment could not be raised for the first time before the Tribunal where the statutory objection procedure was not followed. Case-Laws Income Tax Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64795