1984 (8) TMI 55 - HC - Income Tax

Summary

The High Court of Calcutta held that an appeal lies to the AAC from an order of rectification passed by the ITO under section 246(f) of the Income Tax Act, 1961. The Tribunal's decision was upheld, stating that the order was appealable, and questions regarding the jurisdiction of the ITO and limitation must be decided on merits. The judgment favored the assessee, and no costs were awarded.