https://www.taxtmi.com/caselaws?id=331265 The Court held that the impugned notice issued under Section 154 of the Income Tax Act, 1961, was without jurisdiction as the issue of Section 80HHC was already considered in the original assessment order and subsequent appellate order, which merged. Since the issue was debatable and not a mistake apparent from the record, rectification under Section 154 was not permissible. Therefore, the notice was deemed unsustainable in law, and the petition was allowed with no order as to costs. en-us Thu, 28 Jul 2016 00:00:00 +0530 Thu, 18 Aug 2016 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331265 The Court held that the impugned notice issued under Section 154 of the Income Tax Act, 1961, was without jurisdiction as the issue of Section 80HHC was already considered in the original assessment order and subsequent appellate order, which merged. Since the issue was debatable and not a mistake apparent from the record, rectification under Section 154 was not permissible. Therefore, the notice was deemed unsustainable in law, and the petition was allowed with no order as to costs. Case-Laws Income Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331265