Rectification application dismissed for challenging assessment order merits rather than apparent errors under Income Tax Act

The HC of Madras disposed of writ petitions challenging assessment and rectification orders for AY 2019-20 and 2022-23. The petitioner contended the show cause notice was vague. The court held that the rectification application was properly dismissed as it challenged the assessment order's merits rather than apparent errors. The court clarified that the limitation period for challenging assessment orders commences from the date of rectification rejection, not the original assessment date. The petitions were disposed of without costs.

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The High Court of Madras heard a case challenging assessment and rectification orders for the years 2019-2020 and 2022-2023. The petitioner argued that the show cause notice was vague, citing a previous case. The court found that the rectification application was dismissed as it challenged the assessment order's merits. The court clarified that the period to challenge the assessment order starts from the date of rejection of rectification. The writ petitions were disposed of with no costs.

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