https://www.taxtmi.com/caselaws?id=69919 The Tribunal ruled in favor of the assessee in an appeal against an intimation under section 143(1), addressing the maintainability of appeal in interest matters and liability for advance tax and interest under sections 234B and 234C. The Tribunal held that adjustments under section 143(1) are appealable, and in cases where tax is deductible at source, the employee may not be liable for advance tax. As the due amounts had been paid with no revenue loss, the Tribunal dismissed the revenue's appeal. en-us Wed, 02 Apr 2008 00:00:00 +0530 Tue, 07 Aug 2012 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69919 The Tribunal ruled in favor of the assessee in an appeal against an intimation under section 143(1), addressing the maintainability of appeal in interest matters and liability for advance tax and interest under sections 234B and 234C. The Tribunal held that adjustments under section 143(1) are appealable, and in cases where tax is deductible at source, the employee may not be liable for advance tax. As the due amounts had been paid with no revenue loss, the Tribunal dismissed the revenue's appeal. Case-Laws Income Tax Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69919