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Section 143 of the Income-tax Act, 1961 - Assessment - Additional tax - High Court following decision of Division Bench of Gauhati High Court in CIT v. Sati Oil Udyog Ltd. 2002 (2) GLT 257, disposed of appeal preferred by assessee - Whether matter was to be remitted to High Court for fresh consideration in light of decision of Supreme Court in Asstt. CIT v. J.K. Synthetics Ltd. [2001] 251 ITR 200/ 116 Taxman 598wherein effect of amendment of section 143(1A) with retrospective effect had been considered - Held, yes CASE REVIEW Asstt. CIT v. J.K. Synthetics Ltd.[2001] 251 ITR 200/ 116 Taxman 598 (SC) follows. CASES REFERRED TO CIT v. Sati Oil Udyog Ltd. 2002 (2) GLT 257 [Para 2] and Asstt. CIT v.J.K. Synthetics Ltd. [2001] 251 ITR 200/ 116 Taxman 598 (SC) [Para 2]. ORDER 1. Leave granted. 2. By reason of the impugned judgment a Division Bench of the Gauhati High Court following an earlier…

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