Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Rectification under section 154 cannot be used to reopen a claim on surcharge and education cess under the India-USA DTAA once the issue has already been decided in a speaking appellate order. The Tribunal held that this was not a mistake apparent from the record, because section 154 does not permit reappreciation or modification of a concluded issue. It also noted that the jurisdictional High Court had taken the same view against the assessee. The rectification order was therefore upheld and the assessee's challenge failed.
Rectification under section 154 cannot be used to reopen a claim on surcharge and education cess under the India-USA DTAA once the issue has already been decided in a speaking appellate order. The Tribunal held that this was not a mistake apparent from the record, because section 154 does not permit reappreciation or modification of a concluded issue. It also noted that the jurisdictional High Court had taken the same view against the assessee. The rectification order was therefore upheld and the assessee's challenge failed.
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