Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 173 - HC - Income TaxExtract: ....... held that overlooking of a mandatory provision of law which allows no discretion to the taxing authority is a mistake apparent liable to be rectified under section 154 of the Act. We, therefore, allow the appeal by cancelling the order of the Tribunal and restore the rectification order issued by the Assessing Officer under section 154 of the Act.
|