https://www.taxtmi.com/caselaws?id=356677 The Tribunal allowed the appeal of the assessee, finding that the CIT(A) exceeded his jurisdiction by attempting to rectify the original order under section 154 without a valid reason or mistake apparent from the record. The Tribunal emphasized that the CIT(A) could not alter matters already decided in the original order, especially when no mistake was evident. The interpretation of sections 154(1) and 154(1A) highlighted the limitations on altering decisions, guiding the Tribunal's decision and stressing compliance with statutory provisions in rectification cases. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 08 Mar 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356677 The Tribunal allowed the appeal of the assessee, finding that the CIT(A) exceeded his jurisdiction by attempting to rectify the original order under section 154 without a valid reason or mistake apparent from the record. The Tribunal emphasized that the CIT(A) could not alter matters already decided in the original order, especially when no mistake was evident. The interpretation of sections 154(1) and 154(1A) highlighted the limitations on altering decisions, guiding the Tribunal's decision and stressing compliance with statutory provisions in rectification cases. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356677