Procedural amendment: tax authorities may amend assessment orders, except matters already considered and decided on appeal or revision. The amendment expands amendment power in section 154 by including proceedings under section 271 in clause (b), authorising the Inspecting Assistant Commissioner under a new clause (bb) to amend any order passed by him in proceedings under sub section (2) of section 274, and inserting sub section (1A) allowing the authority to amend orders under sub section (1) except insofar as the matter has been considered and decided in appeal or revision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Procedural amendment: tax authorities may amend assessment orders, except matters already considered and decided on appeal or revision.
The amendment expands amendment power in section 154 by including proceedings under section 271 in clause (b), authorising the Inspecting Assistant Commissioner under a new clause (bb) to amend any order passed by him in proceedings under sub section (2) of section 274, and inserting sub section (1A) allowing the authority to amend orders under sub section (1) except insofar as the matter has been considered and decided in appeal or revision.
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