https://www.taxtmi.com/caselaws?id=269470 The appeal was dismissed, affirming the decisions of the CIT (A) and the Tribunal. The judgment emphasized procedural errors in the Assessing Officer's actions, stating that the Officer was not entitled to adjust the deduction claimed under section 80HHC under section 143(1)(a) and should have proceeded under sections 143(2) or 147 if there were doubts. The Tribunal ruled in favor of the assessee, highlighting the correct avenues for addressing disputed claims and emphasizing the Assessing Officer's incorrect actions. en-us Thu, 26 Nov 2015 00:00:00 +0530 Tue, 15 Dec 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269470 The appeal was dismissed, affirming the decisions of the CIT (A) and the Tribunal. The judgment emphasized procedural errors in the Assessing Officer's actions, stating that the Officer was not entitled to adjust the deduction claimed under section 80HHC under section 143(1)(a) and should have proceeded under sections 143(2) or 147 if there were doubts. The Tribunal ruled in favor of the assessee, highlighting the correct avenues for addressing disputed claims and emphasizing the Assessing Officer's incorrect actions. Case-Laws Income Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269470