https://www.taxtmi.com/caselaws?id=18785 The High Court held that the rectification order imposing an additional penalty on the partnership-firm was without jurisdiction and illegal. The court quashed the rectification order and the notice, emphasizing that once a matter has been considered and decided by the appellate authority, the assessing authority cannot revisit or rectify the issue. The judgment reaffirmed the principle that matters decided in appeal cannot be reopened through rectification under section 154 of the Income-tax Act, 1961. en-us Wed, 06 Sep 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18785 The High Court held that the rectification order imposing an additional penalty on the partnership-firm was without jurisdiction and illegal. The court quashed the rectification order and the notice, emphasizing that once a matter has been considered and decided by the appellate authority, the assessing authority cannot revisit or rectify the issue. The judgment reaffirmed the principle that matters decided in appeal cannot be reopened through rectification under section 154 of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18785