Section 143(1) shall continue to subsist.
21. I am further fortified in my view by reason of the fact that Section 154(1A ... regular assessment particularly when the appropriation to contingency reserve was allowed under Section 143(1)(a) but disallowed under Section
section (7) of section 154 of the Income Tax Act which states as under :
"Save as otherwise provided in section 155 or sub-section ... withdrawing the excess interest granted under sections 244(1A) and 244A vide the impugned order under section 154 , dated 15-3-1999, is held
provisions of Section 154 to amend intimation under Section 143(1)(a) by making adjustment and accordingly additional tax under Section 143(1A) could ... provisions of Section 154 to amend intimation under Section 143(1)(a) by making adjustment and accordingly additional tax under Section 143(1A) could
issued notice under section 154 of the Act seeking to rectify intimation under section 143(1A) dated 15.3.93 wherein ... under section 143(3)
26 .03.93
7.
Date of issuing notice under section 154
22 .02.95
8.
Date, of passing order under section 154
also levied additional tax of Rs. 2,38,574 under Section 143(1A) of the Act. The details of the adjustment are given ... levy of additional tax under Section 143(1A) the appellant filed an application dt. 20th Feb., 1992, under Section 154 of the Act for rectification
officer also levied additional tax of Rs. 2,38,574 under section 143(1A) of the Act. The details of the adjustment are given ... levy of additional tax under section 143(1A) the appellant filed an application dated 20-2-1992 under section 154 of the Act for rectification
payments falling within the proviso to Section 43B by the Tribunal on the basis of the order under Section 143(3) . It may also ... Section 143(1A) also provided for adjustment of additional tax on the basis of any order under Sections 143(3) , 154 , 250 , etc. Therefore
amended Section 143 of the Income-tax Act to modify the present provisions contained in Section 143(1) / 143(1A ... deemed to be an intimation. The Act has also amended Section 154 of the Income-tax Act to provide for rectification of intimation or deemed
which interest was originally payable under Sub-section (1) or Sub-section (3) of Section 234B . If the answer ... Under Section 154 / 155 which led to the increase in the amount of tax on which interest was determined to be payable Under Section 234B
order dated 22nd September 1995, in the matter of order under section 154 r.w.s. 143 (1)(a) of the Income ... under section 143(1)(a) of the Income Tax Act, 1961, on 27th March 1991. However, during subsequent rectification proceedings under section 154 read with
