Rectification u/s 154 - disallowance of carrying forward of the ...

Court Rules Rectification Invalid Due to Lack of Notice and Hearing, Setting Aside Order Under Income Tax Act.

April 17, 2024

Case Laws Income Tax HC

Rectification u/s 154 - disallowance of carrying forward of the loss - The High Court examined the contentions of both parties and found merit in the petitioner's argument regarding the violation of Section 154(3) of the Act. It emphasized that any rectification adversely affecting the assessee's interests must be preceded by a notice and an opportunity to be heard. Since such compliance was lacking in the impugned order, the Court deemed it unsustainable and set it aside.

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Rectification u/s 154 - disallowance of carrying forward of the ...

Court Rules Rectification Invalid Due to Lack of Notice and Hearing, Setting Aside Order Under Income Tax Act.

April 17, 2024

Case Laws Income Tax HC

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