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of <h1>High Court rules Income-tax Officer lacked jurisdiction to issue rectification order under Income-tax Act</h1> The High Court of Gujarat held that the Income-tax Officer lacked jurisdiction to issue a rectification order under sections 154 and 155(7A) of the ... Rectification Of Mistakes, Capital Gains The High Court of Gujarat ruled that the Income-tax Officer did not have jurisdiction to pass an order of rectification under section 154 read with section 155(7A) of the Income-tax Act for the assessment year 1972-73. The Tribunal's decision was upheld in favor of the assessee and against the Revenue.
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