https://www.taxtmi.com/caselaws?id=169212 The High Court upheld the Tribunal's decision to delete adjustments made by the Assessing Officer under section 143(1) of the Income-tax Act, finding the Assessing Officer's actions erroneous. The Court ruled in favor of the assessee, stating that undisputed amounts should be deleted for tax purposes. The Court did not address the application of section 143(1A)(a) as it found in favor of the assessee on the first issue, making consideration of the second issue unnecessary. en-us Fri, 23 Aug 1996 00:00:00 +0530 Tue, 07 Apr 2015 14:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169212 The High Court upheld the Tribunal's decision to delete adjustments made by the Assessing Officer under section 143(1) of the Income-tax Act, finding the Assessing Officer's actions erroneous. The Court ruled in favor of the assessee, stating that undisputed amounts should be deleted for tax purposes. The Court did not address the application of section 143(1A)(a) as it found in favor of the assessee on the first issue, making consideration of the second issue unnecessary. Case-Laws Income Tax Fri, 23 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169212