https://www.taxtmi.com/caselaws?id=337775 The High Court clarified that the Assessing Authority was not obligated to issue a notice for a defective return under Section 139(9) of the Income Tax Act as the return was accepted without rejection. Regarding the jurisdiction of the appellate authority to set aside a rectification application under Section 154, the Court held that rectification cannot be used to review or substantially alter an earlier order. The Court emphasized that rectification aims to correct mistakes without prejudice, not to enable a review of the original order. The appeal was dismissed, affirming the Tribunal's decision to set aside the Commissioner's order. en-us Tue, 10 Jan 2017 00:00:00 +0530 Tue, 17 Jan 2017 08:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337775 The High Court clarified that the Assessing Authority was not obligated to issue a notice for a defective return under Section 139(9) of the Income Tax Act as the return was accepted without rejection. Regarding the jurisdiction of the appellate authority to set aside a rectification application under Section 154, the Court held that rectification cannot be used to review or substantially alter an earlier order. The Court emphasized that rectification aims to correct mistakes without prejudice, not to enable a review of the original order. The appeal was dismissed, affirming the Tribunal's decision to set aside the Commissioner's order. Case-Laws Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337775