https://www.taxtmi.com/caselaws?id=60889 The tribunal found that the Assessing Officer's action under section 143(1)(b) of the Income-tax Act, 1961 was unjustified for the assessment year 1991-92 as there was no variation in the brought-forward loss, deduction, allowance, or relief. The AO's addition of Rs. 1,64,62,908 by withdrawing deductions under sections 80HH and 80-I was deemed illegitimate. The tribunal emphasized that section 143(1)(b) could only be invoked in specific circumstances, which were not met in this case. Consequently, the appeal was allowed, and the assessee's income was determined to be Rs. 8,44,59,216. en-us Fri, 11 Nov 1994 00:00:00 +0530 Sat, 08 Jan 2011 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60889 The tribunal found that the Assessing Officer's action under section 143(1)(b) of the Income-tax Act, 1961 was unjustified for the assessment year 1991-92 as there was no variation in the brought-forward loss, deduction, allowance, or relief. The AO's addition of Rs. 1,64,62,908 by withdrawing deductions under sections 80HH and 80-I was deemed illegitimate. The tribunal emphasized that section 143(1)(b) could only be invoked in specific circumstances, which were not met in this case. Consequently, the appeal was allowed, and the assessee's income was determined to be Rs. 8,44,59,216. Case-Laws Income Tax Fri, 11 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60889