https://www.taxtmi.com/caselaws?id=71169 The Tribunal allowed all four appeals, ruling that the Income Tax Officer lacked jurisdiction to rectify orders due to the merger of assessment and appellate orders. The decision emphasized the substantive nature of section 154(1A) and the impact of merger on rectification proceedings, concluding that the ITO's powers were limited by the legislative provisions and the interplay between substantive and procedural aspects of the law. en-us Fri, 10 Jul 1981 00:00:00 +0530 Thu, 21 Apr 2011 16:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71169 The Tribunal allowed all four appeals, ruling that the Income Tax Officer lacked jurisdiction to rectify orders due to the merger of assessment and appellate orders. The decision emphasized the substantive nature of section 154(1A) and the impact of merger on rectification proceedings, concluding that the ITO's powers were limited by the legislative provisions and the interplay between substantive and procedural aspects of the law. Case-Laws Income Tax Fri, 10 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71169