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2008 (2) TMI 567 - HC - Income Tax“Whether Tribunal is justified in upholding the order passed by the learned Commissioner of Income-tax (Appeals) by holding that the impugned adjustment made by the Assessing Officer was outside the purview of section 143(1)(a) of the Income-tax Act? – Special deduction under section 80HHC claimed with false declaration that audit report furnished – order u/s 143(1)(a) rejecting claim - Obviously, therefore, it cannot be said that the impugned adjustment made by the Assessing Officer was outside the purview of section 143(1)(a). Admittedly, fresh assessment has been made under section 143(1) (B), consequent upon the revised return having been filed under seclion 139(5), and according to the proviso to section 143(1B), even in such an eventuality, the liability of additional tax does survive, the question as framed is required to be answered against the assessee and in favour of the Revenue.
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