https://www.taxtmi.com/caselaws?id=396273 Rectification under section 154 could not be used to keep a demand in abeyance and recompute outstanding tax after the Tribunal had set aside the original assessment and directed a de novo assessment by a competent officer. The administrative instruction relied on for giving effect to appellate orders did not apply where, after the amendment to section 251, the first appellate authority had no power to set aside assessments. Once the original assessment had ceased to operate and a subsequent assessment was made, the earlier tax computation and demand no longer survived, so the rectification proceedings were unsustainable and academic. The rectification orders were quashed. en-us Wed, 10 Jun 2020 00:00:00 +0530 Sat, 27 Jun 2020 00:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396273 Rectification under section 154 could not be used to keep a demand in abeyance and recompute outstanding tax after the Tribunal had set aside the original assessment and directed a de novo assessment by a competent officer. The administrative instruction relied on for giving effect to appellate orders did not apply where, after the amendment to section 251, the first appellate authority had no power to set aside assessments. Once the original assessment had ceased to operate and a subsequent assessment was made, the earlier tax computation and demand no longer survived, so the rectification proceedings were unsustainable and academic. The rectification orders were quashed. Case-Laws Income Tax Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396273