https://www.taxtmi.com/caselaws?id=19330 Section 154(1A) bars rectification where the same issue has already been considered and decided in appeal, even if the appellate authority allowed it only partly. The disputed exchange-rate fluctuation loss had been adjudicated by the appellate authority in favour of both sides in part, so it fell within the statutory bar. The Assessing Officer could not reopen that matter through a rectification notice under section 154 directed at an intimation under section 143(1)(a), and the notice was quashed. en-us Mon, 19 Sep 1994 00:00:00 +0530 Thu, 05 Nov 2009 15:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19330 Section 154(1A) bars rectification where the same issue has already been considered and decided in appeal, even if the appellate authority allowed it only partly. The disputed exchange-rate fluctuation loss had been adjudicated by the appellate authority in favour of both sides in part, so it fell within the statutory bar. The Assessing Officer could not reopen that matter through a rectification notice under section 154 directed at an intimation under section 143(1)(a), and the notice was quashed. Case-Laws Income Tax Mon, 19 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19330