https://www.taxtmi.com/caselaws?id=13684 The High Court of Gujarat held that when the issue of deduction or disallowance is debatable, the Assessing Officer cannot make adjustments under section 143(1)(a) of the Income-tax Act, 1961. The court emphasized that decisions on debatable points of law are not considered mistakes apparent from records. Consequently, the court found in favor of the assessee, stating no infirmity in the Tribunal's order, and disposed of the reference accordingly. en-us Tue, 28 Nov 2006 00:00:00 +0530 Wed, 01 Jul 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13684 The High Court of Gujarat held that when the issue of deduction or disallowance is debatable, the Assessing Officer cannot make adjustments under section 143(1)(a) of the Income-tax Act, 1961. The court emphasized that decisions on debatable points of law are not considered mistakes apparent from records. Consequently, the court found in favor of the assessee, stating no infirmity in the Tribunal's order, and disposed of the reference accordingly. Case-Laws Income Tax Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13684