https://www.taxtmi.com/caselaws?id=14040 The court dismissed the writ application challenging an order under section 155 of the Income-tax Act, 1961, rectifying an assessment. The court held that the rectification correcting a factual error in the partner's share income was valid, emphasizing the distinction from cases involving assessment enhancement. It was ruled that the petitioner failed to show substantial injustice from the rectification, and technicalities alone were insufficient for relief. The writ application was dismissed, and the earlier stay order was vacated. en-us Tue, 24 Jul 2001 00:00:00 +0530 Tue, 07 Jul 2009 17:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14040 The court dismissed the writ application challenging an order under section 155 of the Income-tax Act, 1961, rectifying an assessment. The court held that the rectification correcting a factual error in the partner's share income was valid, emphasizing the distinction from cases involving assessment enhancement. It was ruled that the petitioner failed to show substantial injustice from the rectification, and technicalities alone were insufficient for relief. The writ application was dismissed, and the earlier stay order was vacated. Case-Laws Income Tax Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14040