https://www.taxtmi.com/caselaws?id=192959 The High Court held that the assessee's failure to claim arrears under the Fifth Pay Commission notification in the assessment for the year 1998-99, and the pursuit of incorrect remedies, did not warrant rectification under Section 154. The Court advised the assessee to approach the Commissioner of Income Tax under Section 264 for a revision application. The Court granted liberty to file the application within a month and disposed of the appeal accordingly. en-us Tue, 04 Sep 2012 00:00:00 +0530 Wed, 05 Jul 2017 18:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192959 The High Court held that the assessee's failure to claim arrears under the Fifth Pay Commission notification in the assessment for the year 1998-99, and the pursuit of incorrect remedies, did not warrant rectification under Section 154. The Court advised the assessee to approach the Commissioner of Income Tax under Section 264 for a revision application. The Court granted liberty to file the application within a month and disposed of the appeal accordingly. Case-Laws Income Tax Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192959