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PRADEEP KUMAR HAR SARAN LAL versus ASSESSING OFFICER


Under section 143 (1) (a), the disputed adjustments under section 143 (1) (a) cannot be considered as applicable under section 143 (1) (a) of the Income Indian Income Tax Act, J961, Section 143 (1) (a)) Section 143 (l) (a) Re-enumeration of applicable taxable income under section 44 AC's Income Tax Act, 1961 was a question regarding the application of Section 44 AC which Was not disclosed in accordance with the Indian Income Tax Act, Section 44. Failure to act under section 143 (2), the Assessing Officer regarding the jurisdiction to review the AC and 143 of the Indian Income Tax Act, 1961, sections 143 and 147, shows that the income from the liquor business Was diagnosed with Income Tax Act, 1961, 147

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