https://www.taxtmi.com/caselaws?id=66162 The Tribunal dismissed both the assessee's and the Revenue's appeals, upholding the AO's adjustments and the CIT(A)'s directions. The Tribunal emphasized that the AO's adjustments were prima facie in nature and within the scope of section 143(1)(a), and that any rectification under section 154 could not address errors made by the assessee in the original return. en-us Thu, 18 Oct 2001 00:00:00 +0530 Mon, 21 Feb 2011 18:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66162 The Tribunal dismissed both the assessee's and the Revenue's appeals, upholding the AO's adjustments and the CIT(A)'s directions. The Tribunal emphasized that the AO's adjustments were prima facie in nature and within the scope of section 143(1)(a), and that any rectification under section 154 could not address errors made by the assessee in the original return. Case-Laws Income Tax Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66162