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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Rectification of mistake - when the issue has been decided by ...


CIT(A) Holds Exclusive Authority to Rectify Orders u/s 154, Not the Assessing Officer.

February 23, 2016

Case Laws     Income Tax     AT

Rectification of mistake - when the issue has been decided by the CIT(A) then only CIT(A) can rectify the order u/s 154 - AO has no jurisdiction to rectify such order - AT

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