https://www.taxtmi.com/caselaws?id=60911 The Appellate Tribunal upheld the decision of the CIT (Appeals) in a case concerning the interpretation of provisions under section 143(1) of the Income-tax Act. The Tribunal ruled in favor of the assessee, allowing the rectification application under section 154 despite the absence of an objection under section 143(2)(a). It emphasized that the Assessing Officer's actions in enhancing income without proper procedures were not permissible. The judgment clarified that the assessee had the right to choose various remedies available under the Income-tax Act, affirming the validity of seeking redressal through the rectification process. en-us Wed, 31 May 1995 00:00:00 +0530 Sat, 08 Jan 2011 15:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60911 The Appellate Tribunal upheld the decision of the CIT (Appeals) in a case concerning the interpretation of provisions under section 143(1) of the Income-tax Act. The Tribunal ruled in favor of the assessee, allowing the rectification application under section 154 despite the absence of an objection under section 143(2)(a). It emphasized that the Assessing Officer's actions in enhancing income without proper procedures were not permissible. The judgment clarified that the assessee had the right to choose various remedies available under the Income-tax Act, affirming the validity of seeking redressal through the rectification process. Case-Laws Income Tax Wed, 31 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60911