Rectifiction u/s 154 - Levy of late filing fees u/s 234E - ...

Rectification u/s 154: No Prejudice to Assessee as Original Order Remains Unchanged, No Cause of Action Arises.

February 14, 2023

Case Laws Income Tax AT

Rectifiction u/s 154 - Levy of late filing fees u/s 234E - Assessee must bring out from the record as to what prejudice has been caused to the assessee in the order passed u/s 154 of the Act when compared with the original order which has been amended or rectified. Neither any rectification has been done by the AO to the original order nor any cause of action has accrued to the assessee by getting up-to-date calculation of the demand. - AT

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Rectifiction u/s 154 - Levy of late filing fees u/s 234E - ...

Rectification u/s 154: No Prejudice to Assessee as Original Order Remains Unchanged, No Cause of Action Arises.

February 14, 2023

Case Laws Income Tax AT

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