https://www.taxtmi.com/caselaws?id=408697 The court dismissed the writ petition challenging the notice issued under Section 154 of the Income Tax Act, 1961. It held that the respondent had not exceeded the scope of Section 154 by identifying a mistake apparent from the record related to bad and doubtful debts provision. The petitioner was allowed to participate in the rectification proceedings and appeal if dissatisfied with the final decision. The court emphasized that judicial review in such cases is limited to the process of decision-making, not the decision itself, and dismissed the petition without costs. en-us Mon, 14 Jun 2021 00:00:00 +0530 Fri, 18 Jun 2021 08:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408697 The court dismissed the writ petition challenging the notice issued under Section 154 of the Income Tax Act, 1961. It held that the respondent had not exceeded the scope of Section 154 by identifying a mistake apparent from the record related to bad and doubtful debts provision. The petitioner was allowed to participate in the rectification proceedings and appeal if dissatisfied with the final decision. The court emphasized that judicial review in such cases is limited to the process of decision-making, not the decision itself, and dismissed the petition without costs. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408697