https://www.taxtmi.com/caselaws?id=189439 The Tribunal upheld the Ld. CIT(A)'s decision to dismiss the Department's appeal against the order for assessment year 2007-08. The issue revolved around rectification under section 154 regarding the rebate under section 88E. The Tribunal found the Assessing Officer's actions arbitrary and against the law, enhancing tax and surcharge by disallowing the tax rebate. Relying on precedents and the assessee's counsel's arguments, the Tribunal confirmed the Ld. CIT(A)'s order, ultimately dismissing the revenue's appeal. en-us Fri, 14 Oct 2011 00:00:00 +0530 Mon, 09 Jan 2017 18:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189439 The Tribunal upheld the Ld. CIT(A)'s decision to dismiss the Department's appeal against the order for assessment year 2007-08. The issue revolved around rectification under section 154 regarding the rebate under section 88E. The Tribunal found the Assessing Officer's actions arbitrary and against the law, enhancing tax and surcharge by disallowing the tax rebate. Relying on precedents and the assessee's counsel's arguments, the Tribunal confirmed the Ld. CIT(A)'s order, ultimately dismissing the revenue's appeal. Case-Laws Income Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189439