https://www.taxtmi.com/caselaws?id=12794 The High Court held that initiating proceedings under section 154 after issuing a notice under section 143(2) would be redundant and inefficient. The court emphasized that corrections should be made during the assessment under section 143, as section 154 is limited to rectifying errors apparent on the record. Citing precedents, the court dismissed the appeal, affirming that parallel proceedings were unnecessary. Thus, the court upheld that rectifications should be addressed within the assessment process under section 143, leading to the dismissal of the appeal. en-us Fri, 08 Mar 2002 00:00:00 +0530 Fri, 22 May 2009 10:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12794 The High Court held that initiating proceedings under section 154 after issuing a notice under section 143(2) would be redundant and inefficient. The court emphasized that corrections should be made during the assessment under section 143, as section 154 is limited to rectifying errors apparent on the record. Citing precedents, the court dismissed the appeal, affirming that parallel proceedings were unnecessary. Thus, the court upheld that rectifications should be addressed within the assessment process under section 143, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12794