https://www.taxtmi.com/caselaws?id=67492 The Tribunal allowed the appeal, directing the cancellation of the addition made by the Deputy Commissioner under section 143(1)(a) of the IT Act. It emphasized that such substantial disputes should be resolved through regular assessment proceedings under section 143(2) rather than under section 143(1)(a). The decision clarified that the cancellation does not impact the ongoing regular assessment process, where the Assessing Officer can determine income and tax after hearing the assessee's case. en-us Tue, 30 Jun 1992 00:00:00 +0530 Thu, 10 Mar 2011 18:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67492 The Tribunal allowed the appeal, directing the cancellation of the addition made by the Deputy Commissioner under section 143(1)(a) of the IT Act. It emphasized that such substantial disputes should be resolved through regular assessment proceedings under section 143(2) rather than under section 143(1)(a). The decision clarified that the cancellation does not impact the ongoing regular assessment process, where the Assessing Officer can determine income and tax after hearing the assessee's case. Case-Laws Income Tax Tue, 30 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67492