https://www.taxtmi.com/caselaws?id=17300 The court dismissed the writ petition challenging adjustments made by the Assessing Officer under section 143(1)(a) of the Income-tax Act for the assessment year 1993-94. The court upheld the availability of an alternative remedy for the assessee to address the disputed adjustments by filing a rectification application under section 154 of the Act. The court refrained from delving into the merits of the Assessing Officer's jurisdiction, emphasizing the successful use of the alternative remedy in the preceding assessment year. en-us Wed, 22 Jan 1997 00:00:00 +0530 Mon, 21 Sep 2009 13:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17300 The court dismissed the writ petition challenging adjustments made by the Assessing Officer under section 143(1)(a) of the Income-tax Act for the assessment year 1993-94. The court upheld the availability of an alternative remedy for the assessee to address the disputed adjustments by filing a rectification application under section 154 of the Act. The court refrained from delving into the merits of the Assessing Officer's jurisdiction, emphasizing the successful use of the alternative remedy in the preceding assessment year. Case-Laws Income Tax Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17300