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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Rectification of mistake - impact of subsequent decision passed ...


Income Tax Assessment Order Can Be Corrected u/s 154 to Align with High Court's Latest Ruling.

February 7, 2019

Case Laws     Income Tax     HC

Rectification of mistake - impact of subsequent decision passed by the High court after the order of assessment - rectification under Section 154 of the Act of 1961 is permissible in order to bring the order of assessment in terms of an authoritative pronouncement of the Court.

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