https://www.taxtmi.com/caselaws?id=376122 Section 154 rectification cannot be used to withdraw relief under section 89(1) where earlier rectification and appellate orders had already held the relief admissible and had attained finality. The later notice proceeded on the mistaken premise that the assessee had not claimed the relief in the return, even though the claim had been made pursuant to the prior orders and the relevant information had been called for and examined. No mistake apparent from the record was shown in the original order allowing the relief, so the attempt to revisit a concluded and justified grant of statutory benefit was invalid. The notice and consequential rectification order were quashed. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376122 Section 154 rectification cannot be used to withdraw relief under section 89(1) where earlier rectification and appellate orders had already held the relief admissible and had attained finality. The later notice proceeded on the mistaken premise that the assessee had not claimed the relief in the return, even though the claim had been made pursuant to the prior orders and the relevant information had been called for and examined. No mistake apparent from the record was shown in the original order allowing the relief, so the attempt to revisit a concluded and justified grant of statutory benefit was invalid. The notice and consequential rectification order were quashed. Case-Laws Income Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376122