https://www.taxtmi.com/caselaws?id=69492 The appeal against the rectification order dated 3-11-1978 was allowed, and the order was canceled based on the doctrine of merger. However, the appeal against the rectification order dated 12-3-1979 was dismissed, and the order was upheld as valid, noting that fresh IAC approval was not necessary for rectifications under section 155(7). en-us Tue, 18 May 1982 00:00:00 +0530 Thu, 07 Apr 2011 12:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69492 The appeal against the rectification order dated 3-11-1978 was allowed, and the order was canceled based on the doctrine of merger. However, the appeal against the rectification order dated 12-3-1979 was dismissed, and the order was upheld as valid, noting that fresh IAC approval was not necessary for rectifications under section 155(7). Case-Laws Income Tax Tue, 18 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69492