2008 (4) TMI 38

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..... emplated under Section 143(1)(a) was not applicable and, therefore, consequently appellant was not liable to pay additional tax under Section 143(1A) of the 1961 Act. - 3073 of 2008 with 3074 of 2008 - -- - Dated:- 29-4-2008 - BENCH: S.H. KAPADIA B. SUDERSHAN REDDY JUDGMENT: JUDGMENT O R D E R Leave granted. The short question which arises for determination in these civil appeals .....

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..... d deduction by restricting the claim of the assessee to the net income. On 17.12.1997 the question : as to whether the eligible income should be taken at the gross figure or net figure, was the question of interpretation. There were several conflicting decisions on this point. Therefore, according to appellant, Section 143(1)(a) was not applicable and consequently the appellant is not liable .....

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..... conditions stipulated by way of the first proviso to Section 143(1)(a), as it stood during the relevant time, referred to prima facie adjustments. The first proviso permitted the Department to make adjustments in the income or loss declared in the return in cases of arithmetical errors or in cases where any loss carried forward or deduction or disallowance which on the basis of information avail .....

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