https://www.taxtmi.com/caselaws?id=14568 The High Court partially allowed the petition challenging the legality and validity of two orders passed by the Commissioner of Income-tax. The Court held that the rectification application under section 154 was maintainable before the Commissioner, emphasizing the need for a detailed assessment of the case. It disagreed with the Commissioner's reasoning on the review of predecessor's orders and remitted the matter for rehearing the rectification application on its merits. The Court instructed the Commissioner to reconsider the application, stressing the importance of specific findings on the grounds presented by the petitioner. en-us Thu, 12 Oct 2000 00:00:00 +0530 Fri, 17 Jul 2009 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14568 The High Court partially allowed the petition challenging the legality and validity of two orders passed by the Commissioner of Income-tax. The Court held that the rectification application under section 154 was maintainable before the Commissioner, emphasizing the need for a detailed assessment of the case. It disagreed with the Commissioner's reasoning on the review of predecessor's orders and remitted the matter for rehearing the rectification application on its merits. The Court instructed the Commissioner to reconsider the application, stressing the importance of specific findings on the grounds presented by the petitioner. Case-Laws Income Tax Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14568