https://www.taxtmi.com/caselaws?id=221071 The High Court of Bombay held that the Commissioner of Income-tax erred in refusing to entertain the application for rectification under section 154 of the Income-tax Act. The Court set aside the order declining rectification and directed the proceedings back to the Commissioner for further consideration, emphasizing the procedural aspect and jurisdiction under section 154. The judgment did not address the merits of the rectification case. en-us Thu, 15 Dec 2011 00:00:00 +0530 Thu, 21 Feb 2013 07:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221071 The High Court of Bombay held that the Commissioner of Income-tax erred in refusing to entertain the application for rectification under section 154 of the Income-tax Act. The Court set aside the order declining rectification and directed the proceedings back to the Commissioner for further consideration, emphasizing the procedural aspect and jurisdiction under section 154. The judgment did not address the merits of the rectification case. Case-Laws Income Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221071