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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Rectification of mistake u/s 154 – Withdrawal of interest u/s ...

Income Tax

September 15, 2014

Rectification of mistake u/s 154 – Withdrawal of interest u/s 244(1A) – the issue dealt by the AO in the rectification order u/s. 154 of the Act cannot be said to be a mistake apparent from record as it was arrived after due application of mind - AT

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  10. Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

 

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