https://www.taxtmi.com/caselaws?id=244256 The Court set aside the Tribunal's decision on the jurisdiction of the Commissioner of Income-tax (Appeals) to rectify the order under Section 154. The case was remanded to the Tribunal to determine the merits of the penalty levy under Section 271(1)(c), allowing the assessee to present arguments. The Tax Case was allowed solely on the jurisdictional issue, instructing the Tribunal to expedite the penalty hearing. en-us Thu, 13 Feb 2014 00:00:00 +0530 Fri, 21 Feb 2014 09:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244256 The Court set aside the Tribunal's decision on the jurisdiction of the Commissioner of Income-tax (Appeals) to rectify the order under Section 154. The case was remanded to the Tribunal to determine the merits of the penalty levy under Section 271(1)(c), allowing the assessee to present arguments. The Tax Case was allowed solely on the jurisdictional issue, instructing the Tribunal to expedite the penalty hearing. Case-Laws Income Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244256