https://www.taxtmi.com/caselaws?id=273630 The Tribunal ruled that the adjustments made by the Assessing Officer under section 143(1)(a) were not valid, leading to the conclusion that the levy of additional tax under section 143(1A) was unwarranted. The Tribunal partially allowed the department's appeals for statistical purposes, highlighting the significance of adhering to Rule 27 and the retrospective amendment to section 143(1A. en-us Thu, 28 Apr 2005 00:00:00 +0530 Thu, 05 Jul 2018 12:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273630 The Tribunal ruled that the adjustments made by the Assessing Officer under section 143(1)(a) were not valid, leading to the conclusion that the levy of additional tax under section 143(1A) was unwarranted. The Tribunal partially allowed the department's appeals for statistical purposes, highlighting the significance of adhering to Rule 27 and the retrospective amendment to section 143(1A. Case-Laws Income Tax Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273630