https://www.taxtmi.com/caselaws?id=57941 The Tribunal upheld the AAC's decision, dismissing the department's appeal. It held that the provisions of section 143(1) and related sections constituted a complete code for assessments made under section 143(1), and the general provisions under section 154 should not override the special provisions under section 143. The Tribunal found merit in the assessee's argument that 'the special excludes the general,' emphasizing that section 143 is a complete code in itself for rectifying mistakes in the original assessment under section 143(1). en-us Sat, 03 Sep 1983 00:00:00 +0530 Wed, 15 Dec 2010 15:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57941 The Tribunal upheld the AAC's decision, dismissing the department's appeal. It held that the provisions of section 143(1) and related sections constituted a complete code for assessments made under section 143(1), and the general provisions under section 154 should not override the special provisions under section 143. The Tribunal found merit in the assessee's argument that 'the special excludes the general,' emphasizing that section 143 is a complete code in itself for rectifying mistakes in the original assessment under section 143(1). Case-Laws Income Tax Sat, 03 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57941