https://www.taxtmi.com/caselaws?id=219849 The High Court held that an Assessing Officer cannot use Section 154 to correct orders of appellate authorities like the Commissioner of Income Tax (Appeals) and the Tribunal. The Court emphasized that only the authority passing the order can amend it, and lower authorities cannot rectify orders of higher appellate bodies. The Assessing Officer's attempt to rectify orders based on a subsequent Supreme Court judgment was deemed incorrect. The Court dismissed the appeal, stating that the issue raised was not a substantial question of law. en-us Fri, 19 Oct 2012 00:00:00 +0530 Mon, 31 Dec 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219849 The High Court held that an Assessing Officer cannot use Section 154 to correct orders of appellate authorities like the Commissioner of Income Tax (Appeals) and the Tribunal. The Court emphasized that only the authority passing the order can amend it, and lower authorities cannot rectify orders of higher appellate bodies. The Assessing Officer's attempt to rectify orders based on a subsequent Supreme Court judgment was deemed incorrect. The Court dismissed the appeal, stating that the issue raised was not a substantial question of law. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219849