https://www.taxtmi.com/caselaws?id=78781 The court dismissed the income tax appeal, ruling that the procedure under Section 144 was not necessary post-revised return and notice of proceedings. The appellant's challenges to additions based on biri leaves consumption and application of legal procedures were deemed unwarranted, leading to the appeal's dismissal. The court upheld the ITAT's decision to add Rs.1 lac due to irregular tendu leaves consumption under Section 145, despite partially allowing the appeal on excess tobacco consumption. en-us Mon, 13 Sep 2010 00:00:00 +0530 Fri, 17 Dec 2010 00:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78781 The court dismissed the income tax appeal, ruling that the procedure under Section 144 was not necessary post-revised return and notice of proceedings. The appellant's challenges to additions based on biri leaves consumption and application of legal procedures were deemed unwarranted, leading to the appeal's dismissal. The court upheld the ITAT's decision to add Rs.1 lac due to irregular tendu leaves consumption under Section 145, despite partially allowing the appeal on excess tobacco consumption. Case-Laws Income Tax Mon, 13 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78781