2009 (11) TMI 395

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..... her, the next item of disallowance was prior expenses and the assessee had not shown in the return and annexures as to the provision under which the claim of deduction was made. The Tribunal was not justified in canceling the proceedings. - 939 of 2009 - - - Dated:- 16-11-2009 - RAMACHANDRAN NAIR C. N., MOHANAN V. K. JJ. P.K.R. Menon and Jose Joseph for the appellant. P. Balakrishna .....

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..... ion 143(1)(a) with additions contained only mistakes. In our view, the assessee cannot later turn round and say that mistakes are of arguable issue and could not have been corrected in proceedings under section 154. Further, as is revealed from the proceedings under section 143, it is clear that assessee made belated claim of investment allowance relating to assessment years 1984-85 and 1985-86 in .....

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