https://www.taxtmi.com/caselaws?id=247216 The court held that the Assessing Officer had jurisdiction to amend orders under Section 154 of the Income Tax Act, rejecting the appellant's argument of exceeding authority and applying the doctrine of merger. It was determined that the Assessing Officer's actions were justified, compliance with natural justice was met, and the Income Tax Appellate Tribunal's order was deemed adequate. The court dismissed the relevance of a Division Bench judgment and concluded that the appeals did not raise any substantial question of law, leading to their dismissal without costs. en-us Wed, 02 Apr 2014 00:00:00 +0530 Tue, 06 May 2014 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247216 The court held that the Assessing Officer had jurisdiction to amend orders under Section 154 of the Income Tax Act, rejecting the appellant's argument of exceeding authority and applying the doctrine of merger. It was determined that the Assessing Officer's actions were justified, compliance with natural justice was met, and the Income Tax Appellate Tribunal's order was deemed adequate. The court dismissed the relevance of a Division Bench judgment and concluded that the appeals did not raise any substantial question of law, leading to their dismissal without costs. Case-Laws Income Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247216