https://www.taxtmi.com/caselaws?id=352661 The court held that the Assessing Officer was not justified in invoking power under Section 154 of the Income Tax Act to rectify an order already decided by the Commissioner of Income Tax (Appeals). The court emphasized that interest under Sections 234B and 234D could not be charged due to the Assessing Officer's lack of authority to invoke Section 154. The court upheld the Tribunal's decision, dismissing the appeals as no substantial question of law arose. en-us Thu, 13 Jul 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352661 The court held that the Assessing Officer was not justified in invoking power under Section 154 of the Income Tax Act to rectify an order already decided by the Commissioner of Income Tax (Appeals). The court emphasized that interest under Sections 234B and 234D could not be charged due to the Assessing Officer's lack of authority to invoke Section 154. The court upheld the Tribunal's decision, dismissing the appeals as no substantial question of law arose. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352661