https://www.taxtmi.com/caselaws?id=10864 The court affirmed the learned single judge's decision to set aside the rectification order, holding that the Department's rectification application did not meet the stringent criteria of Section 154 of the Income-tax Act. The Settlement Commission's power to rectify under Section 154 is constrained and does not permit the review of final orders under Section 245D(4). The appeal was dismissed, the rectification order was annulled, and no costs were awarded. en-us Wed, 14 Jul 2004 00:00:00 +0530 Mon, 03 May 2010 01:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10864 The court affirmed the learned single judge's decision to set aside the rectification order, holding that the Department's rectification application did not meet the stringent criteria of Section 154 of the Income-tax Act. The Settlement Commission's power to rectify under Section 154 is constrained and does not permit the review of final orders under Section 245D(4). The appeal was dismissed, the rectification order was annulled, and no costs were awarded. Case-Laws Income Tax Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10864