https://www.taxtmi.com/caselaws?id=75300 The High Court dismissed both writ petitions challenging the Income-tax Appellate Tribunal's orders for rectification of income tax assessments. The court held that the Tribunal's refusal to amend the assessment should be considered a rejection, barring further rectification applications. It emphasized the need to exhaust available remedies, such as filing an appeal under section 260A(1) of the Income-tax Act, before resorting to writ petitions. The court deemed the second rectification petition an attempt to bypass the appeal process, leading to the dismissal of the writ petitions due to failure to follow proper legal procedures and unexplained delay. en-us Wed, 21 Oct 2009 00:00:00 +0530 Sat, 26 Jun 2010 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75300 The High Court dismissed both writ petitions challenging the Income-tax Appellate Tribunal's orders for rectification of income tax assessments. The court held that the Tribunal's refusal to amend the assessment should be considered a rejection, barring further rectification applications. It emphasized the need to exhaust available remedies, such as filing an appeal under section 260A(1) of the Income-tax Act, before resorting to writ petitions. The court deemed the second rectification petition an attempt to bypass the appeal process, leading to the dismissal of the writ petitions due to failure to follow proper legal procedures and unexplained delay. Case-Laws Income Tax Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75300