https://www.taxtmi.com/caselaws?id=22328 Intimations under section 143(1)(a) of the Income-tax Act that make disallowances without prior opportunity may be challenged through rectification, and the taxpayer was directed to invoke section 154(1)(b) within two weeks. The revenue authority was required to consider the rectification application and pass a final order within three weeks, while recovery of the enhanced tax was stayed until then. The document reflects that the immediate procedural remedy was rectification pending final administrative consideration. en-us Thu, 14 Feb 1991 00:00:00 +0530 Wed, 09 Dec 2009 12:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22328 Intimations under section 143(1)(a) of the Income-tax Act that make disallowances without prior opportunity may be challenged through rectification, and the taxpayer was directed to invoke section 154(1)(b) within two weeks. The revenue authority was required to consider the rectification application and pass a final order within three weeks, while recovery of the enhanced tax was stayed until then. The document reflects that the immediate procedural remedy was rectification pending final administrative consideration. Case-Laws Income Tax Thu, 14 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22328