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Income Tax - Highlights / Catch Notes

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Rectification of mistake - Validity of assessment - As rightly ...


Error in Tax Assessment Computation Correctable u/s 154, Not Article 226 Consideration.

February 23, 2022

Case Laws     Income Tax     HC

Rectification of mistake - Validity of assessment - As rightly submitted by the learned Standing Counsel, though the assessment order contains a technical issue in the computation statement, that is a matter which can be rectified under section 154 of the Act and hence the same need not be considered under Article 226 . - HC

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