https://www.taxtmi.com/caselaws?id=416429 The Appellate Tribunal ITAT Kolkata ruled that a rectification application under Section 154 of the Income Tax Act was not maintainable if filed before a different Income-tax authority after rejection by the Assessing Officer. The proper recourse for the assessee in such cases is to appeal before the Commissioner of Income Tax (Appeals). The Tribunal upheld the decision of the Principal Commissioner, dismissing the appeal of the assessee and emphasizing the correct legal procedure to be followed in such instances. en-us Wed, 17 Nov 2021 00:00:00 +0530 Wed, 29 Dec 2021 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416429 The Appellate Tribunal ITAT Kolkata ruled that a rectification application under Section 154 of the Income Tax Act was not maintainable if filed before a different Income-tax authority after rejection by the Assessing Officer. The proper recourse for the assessee in such cases is to appeal before the Commissioner of Income Tax (Appeals). The Tribunal upheld the decision of the Principal Commissioner, dismissing the appeal of the assessee and emphasizing the correct legal procedure to be followed in such instances. Case-Laws Income Tax Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416429