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2005 (10) TMI 69 - BOMBAY HIGH COURTChallenge to the intimation issued under section 143(1)(a) and rectification order passed under section 154 rectifying the intimation – in the intimation AO has made addition as additional tax under section 143(1A). If the amount sought to be disallowed itself is not taken into account while computing the total income, then, the question of levying the additional tax on the amount of disallowance does not arise at all. - Therefore, the addition as additional tax made in the intimation, is without any basis and the same is liable to be deleted. – further it is held that the assessee is entitled to the credit for the TDS amount in the assessment year 1989-90. Accordingly, the order, to withdraw the said credit and adjustment of the demand raised by such withdrawal from the refund due for the assessment year 1990-91 is set aside.
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