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2004 (1) TMI 66 - CALCUTTA HIGH COURT
Mistake apparent on record - Rectification proceedings - Neither from the subsequent order passed by the AO or the Commissioner of Income-tax or the Tribunal was any other record shown to be available before the Assessing Officer for exercising his power u/s 154 which shows any other material available before such officer which disclosed further materials enabling him to form the opinion that the said contributions were paid after the due dates - In such circumstances on the said allegation, the notice u/s 154, could not have been issued and the proceeding following such notice is apparently bad