Judgment :- R. JAYASIMHA BABU, J. The assessees are non-resident Indians. They were partners in a firm from which they received certain income. Tax on the income from the firm was not payable by the assessee; but was payable by the firm and the firm had been assessed to tax and tax was paid accordingly. The levy of additional tax on the assessee by invoking section 143(1A) of the Income-tax Act, 1961, was in the circumstances, rightly set aside by the Tribunal, we see no error in that order of the Tribunal. The question referred to us for the assessment years 1991-92 and 1992-93 as to whether the Appellate Tribunal is correct in holding that the inclusion of the share income from the partnership firm fell within the adjustments permitted under section 143(1)(c) and so additional tax was not chargeable under section 143(1A) on such adjustment, is answered against the Revenue and in favour of the assessees.