IT : Where Assessing Officer after issuing intimation under section 143(1)(a) noticed that provision for gratuity made by assessee was omitted to be disallowed

IT : Where Assessing Officer after issuing intimation under section 143(1)(a) noticed that provision for gratuity made by assessee was omitted to be disallowed and, accordingly, he passed an order under section 154, wherein he disallowed provision for gratuity and levied additional tax upon assessee, levy of additional tax was only a consequential event to prima facie adjustment



[2013] 31 taxmann.com 397 (Madras)

HIGH COURT OF MADRAS

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