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In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, "tax on total income as determined under sub- section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under section