https://www.taxtmi.com/caselaws?id=337585 The ITAT Mumbai allowed the appellant's appeal for A.Y. 2008-09, primarily due to the invalidity of the proceedings/order under section 154 r.w.s. 143(3) of the Act. The ITAT found the issue of rebate under section 88E beyond the scope of rectification under section 154, leading to the quashing of the rectification orders. The judgment emphasized the importance of adhering to legal procedures and the limitations of rectification provisions in tax assessments. en-us Fri, 04 Nov 2016 00:00:00 +0530 Mon, 09 Jan 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337585 The ITAT Mumbai allowed the appellant's appeal for A.Y. 2008-09, primarily due to the invalidity of the proceedings/order under section 154 r.w.s. 143(3) of the Act. The ITAT found the issue of rebate under section 88E beyond the scope of rectification under section 154, leading to the quashing of the rectification orders. The judgment emphasized the importance of adhering to legal procedures and the limitations of rectification provisions in tax assessments. Case-Laws Income Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337585