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2006 (2) TMI 86 - KERALA HIGH COURTRectification - "(1) Whether, Tribunal was right in holding that the intimation under section 143(1)(a) would survive after passing an order of assessment under section 143(3)? (2) Whether, Tribunal was right in holding that the intimation under section 143(1)(a) could be rectified after the order under section 143(3) was passed? (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that there could be a levy of additional tax under section 143(1A) for the first time by an order under section 154?" - additional income-tax under section 143(1A) could be levied in an order under section 154(1)(b) if the Assessing Officer has failed to levy at the first instance in the intimation issued under section 143(1)(a). - We find it difficult to accept the contention that under section 154 only a mistake in the quantification of income can be corrected and not a mistake in not levying additional income-tax. We are inclined to answer the questions in favour of the Revenue and against the assessee
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