https://www.taxtmi.com/caselaws?id=65069 The ITAT allowed the appeals filed by the assessee against the orders of the CIT(A) concerning adjustments under section 143(1)(a) despite prior notices under sections 142(1) and 143(2), disallowance of deductions under section 43B for PF and EPF payments, and the Assessing Officer's authority after issuing notices. The ITAT emphasized correct interpretation of legal provisions and precedents, concluding that the Assessing Officer cannot act under section 143(1) post issuing a notice under section 143(2), stressing adherence to proper assessment procedures under section 143(3) of the Income-tax Act, 1961. en-us Wed, 24 Jul 2002 00:00:00 +0530 Sat, 12 Feb 2011 11:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65069 The ITAT allowed the appeals filed by the assessee against the orders of the CIT(A) concerning adjustments under section 143(1)(a) despite prior notices under sections 142(1) and 143(2), disallowance of deductions under section 43B for PF and EPF payments, and the Assessing Officer's authority after issuing notices. The ITAT emphasized correct interpretation of legal provisions and precedents, concluding that the Assessing Officer cannot act under section 143(1) post issuing a notice under section 143(2), stressing adherence to proper assessment procedures under section 143(3) of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 24 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65069