https://www.taxtmi.com/caselaws?id=67365 Section 143(1) permits only limited prima facie adjustments, such as arithmetical corrections and clearly inadmissible claims. An addition based on low gross profit and absence of quantitative details falls outside that confined scope and is treated as a mistake apparent from the record. On that basis, the text states that rectification under section 154 is available where a summary assessment includes an impermissible addition. The commentary concludes that such orders may be modified through rectification because the adjustment exceeds the statutory limits of summary processing. en-us Mon, 31 Oct 1983 00:00:00 +0530 Thu, 10 Mar 2011 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67365 Section 143(1) permits only limited prima facie adjustments, such as arithmetical corrections and clearly inadmissible claims. An addition based on low gross profit and absence of quantitative details falls outside that confined scope and is treated as a mistake apparent from the record. On that basis, the text states that rectification under section 154 is available where a summary assessment includes an impermissible addition. The commentary concludes that such orders may be modified through rectification because the adjustment exceeds the statutory limits of summary processing. Case-Laws Income Tax Mon, 31 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67365