https://www.taxtmi.com/caselaws?id=8002 Rectification of an assessment after appellate merger is confined to matters not already considered and decided in appeal; section 154(1A) was treated as permitting correction only within that limited scope. A notice issued for an assessment year governed by the repealed Income-tax Act, 1922 was not invalid merely because it referred to section 154 of the Income-tax Act, 1961, since that reference was treated as an irregularity rather than a jurisdictional defect. However, rectification could not be used to reopen issues merged in the appellate order beyond the narrow statutory exception. The impugned notice and proceedings were quashed. en-us Tue, 26 Aug 1969 00:00:00 +0530 Thu, 26 Mar 2009 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8002 Rectification of an assessment after appellate merger is confined to matters not already considered and decided in appeal; section 154(1A) was treated as permitting correction only within that limited scope. A notice issued for an assessment year governed by the repealed Income-tax Act, 1922 was not invalid merely because it referred to section 154 of the Income-tax Act, 1961, since that reference was treated as an irregularity rather than a jurisdictional defect. However, rectification could not be used to reopen issues merged in the appellate order beyond the narrow statutory exception. The impugned notice and proceedings were quashed. Case-Laws Income Tax Tue, 26 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8002