https://www.taxtmi.com/caselaws?id=409199 The ITAT upheld the CIT(A)'s decision to quash the rectification order under section 154 of the IT Act, emphasizing jurisdictional limitations on the Assessing Officer's powers when matters are sub-judice. The AO exceeded jurisdiction by making changes to the assessment order while the appeal was pending, as altering the basis of addition was impermissible under section 154. Consequently, the Revenue's appeal was dismissed as the rectification order lacked valid jurisdiction. en-us Wed, 23 Jun 2021 00:00:00 +0530 Fri, 02 Jul 2021 08:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409199 The ITAT upheld the CIT(A)'s decision to quash the rectification order under section 154 of the IT Act, emphasizing jurisdictional limitations on the Assessing Officer's powers when matters are sub-judice. The AO exceeded jurisdiction by making changes to the assessment order while the appeal was pending, as altering the basis of addition was impermissible under section 154. Consequently, the Revenue's appeal was dismissed as the rectification order lacked valid jurisdiction. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409199