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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