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2009 (3) TMI 87 - HC - Income TaxJurisdiction of AO to pass an order u/s 154 amending the intimation u/s 143(1)(a) and to make a prima facie adjustment in an intimation issued – held that Tribunal was not justified in holding that disallowance u/s 43B in respect of provident fund contribution, could be made as a prima facie adjustment u/s 143 (1) (a) – Tribunal was not justified in law in not deciding the contention of assessee that the order under Section 154 and revised intimation both were barred by limitation - assessee’s appeal allowed
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