Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
ITAT held that an appeal against a rectification order under section 154 cannot be used to challenge the original addition where the rectification merely corrected a computation mistake apparent from the record and did not disturb the substantive assessment. As the assessee's grievance was in substance against the addition itself, the proper remedy was to appeal the original assessment order, not the rectification order. The appeal against the rectification order was therefore rightly dismissed. The Tribunal clarified that this dismissal would not prevent the assessee from separately challenging the original assessment order in accordance with law, subject to limitation, with all contentions left open.
ITAT held that an appeal against a rectification order under section 154 cannot be used to challenge the original addition where the rectification merely corrected a computation mistake apparent from the record and did not disturb the substantive assessment. As the assessee's grievance was in substance against the addition itself, the proper remedy was to appeal the original assessment order, not the rectification order. The appeal against the rectification order was therefore rightly dismissed. The Tribunal clarified that this dismissal would not prevent the assessee from separately challenging the original assessment order in accordance with law, subject to limitation, with all contentions left open.
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