Assessee cannot object to Consequential additional tax if he has not objected to Revision U/s. 154

HIGH COURT OF MADRAS Tamilnadu Magnesite Ltd. Versus Deputy Commissioner of Income-tax, Special Range TAX CASE (APPEAL) NO. 906 OF 2007 FEBRUARY 11, 2013 JUDGMENT K. Ravichandrabaabu, J. The assessee is on appeal as against the order of the Income Tax Appellate Tribunal raising the following substantial questions of law relating to the assessment year 1992-1993 :- (1) Whether the Tribunal is correct in confirming the rectification order passed by the respondent for the above assessment year, wherein the provision for gratuity amounting to Rs. 4,03,887/- was added back and disa...