In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the earlier assessment aforesaid. Explanation.—[* * *] (4) Where as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260