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2018 (8) TMI 1045 - AT - Income TaxRejection of application of rectification u/s 154 - Doctrine of merger - ex-parte order was passed by the Assessing Officer (AO) - Held that:- We find that the order passed by the Ld. CIT(A) dated 19.03.2012 against which the rectification application was preferred and ultimately dismissed by the order dated 12.05.2016 merged with the order passed by the Co-ordinate Bench on 10.12.2015 and attained finality. In view of that matter, rectification application of the quantum order dated 19.03.2012 itself has lost its force since the very basis of such application i.e. quantum order dated 19.03.2012 has already been tested and decided in appeal. Consequently, the application before us questioning the validity of rejection of the said rectification application rendered infructuous. Appeal dismissed - Decided against the assessee.
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