HC allowed the appeal and remanded the matter to the Appellate...

HC allowed the appeal and remanded the matter to the Appellate Authority for fresh adjudication on merits concerning the correctness of the s.154 rectification order. The Tribunal's treatment of the challenge as confined to an order condoning delay under s.119(2)(b) was held to be factually erroneous because the appellant in fact contested the substantive s.154 order, which neither the Appellate Authority nor the Tribunal had examined. Leaving the appellant remediless against the s.154 order was impermissible. Consequently the HC directed that the Appellate Authority determine the correctness of the rectification under s.154 on its merits, and the appeal was allowed.