- (1.) This is an appeal filed by the assessee against an order of the CIT(A) upholding the rectification under s. 154 of an intimation under s. 143(1)(a) of the Act.
(2.) The facts of the case are given in chronological order briefly as under : JUDGEMENT_123_LAWS(ALL)3_1996_1.html
(3.) It is the order under s. 154 of the Act, dt. 31st May, 1994, which has resulted in the present dispute before us. The three items covered in it will now be discussed in a little greater detail.;