https://www.taxtmi.com/caselaws?id=371878 A Commissioner (Appeals) cannot use rectification powers under section 154 to reopen an issue already carried in appeal and decided by the appellate authority. Once the appellate order is passed, the original order merges and ceases to survive independently for rectification on the same matter. Section 154(1-A) permits amendment only on matters not already considered and decided in appeal or revision, and it cannot be used for a fresh, debatable re-examination of an issue. The rectification order was therefore without jurisdiction and liable to be quashed, and revenue authorities were bound by the issue as settled in the appellate chain. en-us Mon, 03 Dec 2018 00:00:00 +0530 Thu, 13 Dec 2018 07:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371878 A Commissioner (Appeals) cannot use rectification powers under section 154 to reopen an issue already carried in appeal and decided by the appellate authority. Once the appellate order is passed, the original order merges and ceases to survive independently for rectification on the same matter. Section 154(1-A) permits amendment only on matters not already considered and decided in appeal or revision, and it cannot be used for a fresh, debatable re-examination of an issue. The rectification order was therefore without jurisdiction and liable to be quashed, and revenue authorities were bound by the issue as settled in the appellate chain. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371878