https://www.taxtmi.com/caselaws?id=65046 The case involved issues regarding the jurisdiction of the Income Tax Officer (ITO) for passing the assessment order, validity of the assessment order, applicability of section 144B of the Income-tax Act, additions made by the ITO and confirmed by the Appellate Authority, disallowance of entertainment expenditure, and deletion of certain additions. The Tribunal upheld the assessment order, confirming the additions made by the ITO and AAC, except for the disallowance of entertainment expenditure, which was deleted based on favorable interpretations to the assessee. The Judicial Member annulled the assessment, citing limitations under section 153(1)(c), while the Third Member upheld the assessment under section 144B. en-us Thu, 26 Aug 1982 00:00:00 +0530 Fri, 11 Feb 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65046 The case involved issues regarding the jurisdiction of the Income Tax Officer (ITO) for passing the assessment order, validity of the assessment order, applicability of section 144B of the Income-tax Act, additions made by the ITO and confirmed by the Appellate Authority, disallowance of entertainment expenditure, and deletion of certain additions. The Tribunal upheld the assessment order, confirming the additions made by the ITO and AAC, except for the disallowance of entertainment expenditure, which was deleted based on favorable interpretations to the assessee. The Judicial Member annulled the assessment, citing limitations under section 153(1)(c), while the Third Member upheld the assessment under section 144B. Case-Laws Income Tax Thu, 26 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65046