https://www.taxtmi.com/caselaws?id=233800 The court dismissed the Miscellaneous Application challenging the Assessing Officer's jurisdiction under section 158BC for passing an order. The judge rejected the application citing reasons including the merger of opinions from the Third Member and Division Bench, the prohibition on entertaining subsequent applications on the same issue, and the limitation of introducing new issues through such applications. The judge emphasized the finality of proceedings and the restricted scope of rectification under section 254(2), leading to the dismissal of the application. en-us Fri, 05 Apr 2013 00:00:00 +0530 Thu, 16 May 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233800 The court dismissed the Miscellaneous Application challenging the Assessing Officer's jurisdiction under section 158BC for passing an order. The judge rejected the application citing reasons including the merger of opinions from the Third Member and Division Bench, the prohibition on entertaining subsequent applications on the same issue, and the limitation of introducing new issues through such applications. The judge emphasized the finality of proceedings and the restricted scope of rectification under section 254(2), leading to the dismissal of the application. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233800