https://www.taxtmi.com/caselaws?id=248393 The High Court dismissed the appeal, upholding the decisions of the lower authorities regarding the rectification of the assessment order under Section 154 of the Income-Tax Act, 1961. The court held that the Assessing Authority must pass a rectification order within six months from the receipt of the application, as clarified by Circular No.14/2001 by the CBDT. The court emphasized that the appellant was not entitled to relief under Section 80HHD due to factual findings and the binding nature of the circular. en-us Tue, 22 Apr 2014 00:00:00 +0530 Tue, 10 Jun 2014 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248393 The High Court dismissed the appeal, upholding the decisions of the lower authorities regarding the rectification of the assessment order under Section 154 of the Income-Tax Act, 1961. The court held that the Assessing Authority must pass a rectification order within six months from the receipt of the application, as clarified by Circular No.14/2001 by the CBDT. The court emphasized that the appellant was not entitled to relief under Section 80HHD due to factual findings and the binding nature of the circular. Case-Laws Income Tax Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248393