https://www.taxtmi.com/caselaws?id=29372 The High Court held that the non-inclusion of the minor's share income in the assessee's hands was not a mistake capable of rectification under section 154 of the Income-tax Act. Additionally, the orders passed by the Income-tax Officer under section 155 were deemed valid rectifications under section 154. The Court clarified that lack of objection before the ITO did not preclude the assessee from challenging the rectifications in appeal. Ultimately, the Court ruled against the assessee on both issues, resulting in the dismissal of the references without costs awarded to the assessee. en-us Tue, 07 Apr 1981 00:00:00 +0530 Fri, 12 Mar 2010 14:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29372 The High Court held that the non-inclusion of the minor's share income in the assessee's hands was not a mistake capable of rectification under section 154 of the Income-tax Act. Additionally, the orders passed by the Income-tax Officer under section 155 were deemed valid rectifications under section 154. The Court clarified that lack of objection before the ITO did not preclude the assessee from challenging the rectifications in appeal. Ultimately, the Court ruled against the assessee on both issues, resulting in the dismissal of the references without costs awarded to the assessee. Case-Laws Income Tax Tue, 07 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29372