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<h1>HC dismisses rectification application under Income Tax Act, original ITO order upheld, no relief granted</h1> The HC dismissed the rectification application filed by the appellant against the order dated 10.02.2025. The court found the application misconceived and ... Rectification application - Assessment u/s 153C - computation of the six year period - Period of limitation - HELD THAT:- This application is misconceived as relying on decision of [2025 (2) TMI 1229 - DELHI HIGH COURT]. It is accordingly dismissed. The Delhi High Court dismissed the application for rectification of the order dated 10.02.2025, deeming the application 'misconceived.' The Court did not elaborate further, simply stating, 'It is accordingly dismissed,' thereby affirming the original order without modification. This brief judgment underscores the principle that rectification applications must be properly grounded and not filed on misconceived grounds.
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