https://www.taxtmi.com/caselaws?id=59908 The Tribunal upheld the Commissioner (Appeals) decision and directed the Assessing Officer to delete the addition of Rs. 90,80,314 under section 40A(3). The Tribunal emphasized that the Assessing Officer exceeded his authority by adding the amount during the prima facie adjustment and highlighted the possibility of rectification under section 154. The Departmental appeal was dismissed, affirming that the Assessing Officer's actions were not justified. en-us Mon, 03 Apr 2000 00:00:00 +0530 Sat, 01 Jan 2011 17:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59908 The Tribunal upheld the Commissioner (Appeals) decision and directed the Assessing Officer to delete the addition of Rs. 90,80,314 under section 40A(3). The Tribunal emphasized that the Assessing Officer exceeded his authority by adding the amount during the prima facie adjustment and highlighted the possibility of rectification under section 154. The Departmental appeal was dismissed, affirming that the Assessing Officer's actions were not justified. Case-Laws Income Tax Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59908