https://www.taxtmi.com/caselaws?id=20806 Surtax paid by an assessee was held not deductible from total income, following binding precedent that settled the substantive issue against deduction. Because that legal position already foreclosed relief, the court declined to answer the reference on whether a rectification application under section 154 was time-barred or whether limitation should run from the date of communication of the order. The court similarly did not decide the procedural complaint that the assessee should have been allowed to argue timeliness. The reference was therefore disposed of without a merits ruling on limitation. en-us Thu, 04 Feb 1993 00:00:00 +0530 Tue, 17 Nov 2009 13:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20806 Surtax paid by an assessee was held not deductible from total income, following binding precedent that settled the substantive issue against deduction. Because that legal position already foreclosed relief, the court declined to answer the reference on whether a rectification application under section 154 was time-barred or whether limitation should run from the date of communication of the order. The court similarly did not decide the procedural complaint that the assessee should have been allowed to argue timeliness. The reference was therefore disposed of without a merits ruling on limitation. Case-Laws Income Tax Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20806