Rectification by ITAT was barred by principle of finality & doctrine of merger SC dismissed SLP
July 2, 2019
Income Tax, Supreme Court
Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set asides Rs.1.5 lakh costs imposed by the High Court for being speculative ABCAUS Case Law Citation:ABCAUS 3045 (2019) (07) SC Important Case Laws Cited/relied upon by the partiesCommissioner …