Kerala HC Directs Income Tax Commissioner to Expeditiously Dispose of Rectification Petition filed u/s 154 of Income Tax Act [Read Order]
If a matter has been reviewed and decided in a proceeding through revision or appeal, the Assessing Officer is not permitted to rectify it under section 154.
The Kerala High Court directed the Income Tax Commissioner to expeditiously dispose of the rectification petition filed under section 154 of the Income Tax Act, 1961. Unitac Energy Solutions (India) Pvt. Ltd, the petitioner filed the writ petition with a plea to direct the Income Tax Tribunal to consider the rectification petition filed under the…
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