https://www.taxtmi.com/caselaws?id=9663 The High Court of Calcutta set aside the impugned notice issued by the Joint Commissioner of Income-tax under sections 154/155 of the Income-tax Act, 1961. The court held that the rectification sought was not for a mistake apparent from the records, as required by section 154, and therefore the notice was deemed ultra vires. The subsequent order was quashed, emphasizing the importance of jurisdictional limitations and the need for errors to be evident from the records for rectification under the Income-tax Act. No costs were awarded, and parties were directed to comply with the judgment. en-us Fri, 31 Mar 2006 00:00:00 +0530 Sun, 28 Jun 2009 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9663 The High Court of Calcutta set aside the impugned notice issued by the Joint Commissioner of Income-tax under sections 154/155 of the Income-tax Act, 1961. The court held that the rectification sought was not for a mistake apparent from the records, as required by section 154, and therefore the notice was deemed ultra vires. The subsequent order was quashed, emphasizing the importance of jurisdictional limitations and the need for errors to be evident from the records for rectification under the Income-tax Act. No costs were awarded, and parties were directed to comply with the judgment. Case-Laws Income Tax Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9663