Rectification order u/s 154 quashed due to doctrine of merger. Questions expressly decided by appellate/revisional authority cannot be reagitated u/s…
High Court erred in relying upon previously set aside order of Settlement Commission and making it a part of their…
Rectification order u/s 154 revising NP rate on the basis of previous year’s chart was beyond the scope of rectification…
Disallowance of 80IB deduction by passing rectification order u/s 154 quashed as AO took a conscious and considered view to…
Reducing depreciation rate not debatable issue to invoke section 154 for rectification. Error discovered from records constitute apparent error ABCAUS…
Rectification u/s 154 for difference of receipt with TDS certificates not permissible as the difference in receipts requires investigation and…
There is no statutory bar for the Assessing Officer to rectify the assessment order even if an appeal is pending…
Rectification of wrong penalty section not required notice to assesseee u/s 154(3) as assessee could not controvert the findings recorded…
Powers u/s 154 available for rectifying interest u/s 220 or 244 for miscalculation of interest which is, at best arithmetical…
Disallowance u/s 14A read with Rule 8D beyond scope of rectification u/s 154 as the issue relating to applicability of…