https://www.taxtmi.com/caselaws?id=28684 A rectification or amendment under section 155(1) read with section 154 of the Income-tax Act is invalid where it increases the assessee's liability without prior notice and a reasonable opportunity of being heard. Section 154(3) applies to such amendments so far as may be, and it expressly bars any change that enhances an assessment, reduces a refund, or otherwise increases liability unless the assessee is heard first. Because the amendment in question increased liability and no notice was issued, the order was vitiated and was held invalid in favour of the assessee. en-us Tue, 13 Jul 1982 00:00:00 +0530 Wed, 24 Feb 2010 17:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28684 A rectification or amendment under section 155(1) read with section 154 of the Income-tax Act is invalid where it increases the assessee's liability without prior notice and a reasonable opportunity of being heard. Section 154(3) applies to such amendments so far as may be, and it expressly bars any change that enhances an assessment, reduces a refund, or otherwise increases liability unless the assessee is heard first. Because the amendment in question increased liability and no notice was issued, the order was vitiated and was held invalid in favour of the assessee. Case-Laws Income Tax Tue, 13 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28684