https://www.taxtmi.com/caselaws?id=32084 The court ruled in favor of the appellant, a public limited company, in a tax assessment dispute. The court held that the cross-objection filed by the appellant challenging the Assessing Officer's authority to make adjustments under section 143(1) after issuing a notice under section 143(2) was not academic. It was determined that the Assessing Officer cannot make adjustments under section 143(1) after issuing a notice under section 143(2). The Income-tax Appellate Tribunal's decision was set aside, and the appeal was allowed with no order as to costs. en-us Thu, 24 Apr 2008 00:00:00 +0530 Wed, 14 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32084 The court ruled in favor of the appellant, a public limited company, in a tax assessment dispute. The court held that the cross-objection filed by the appellant challenging the Assessing Officer's authority to make adjustments under section 143(1) after issuing a notice under section 143(2) was not academic. It was determined that the Assessing Officer cannot make adjustments under section 143(1) after issuing a notice under section 143(2). The Income-tax Appellate Tribunal's decision was set aside, and the appeal was allowed with no order as to costs. Case-Laws Income Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32084