https://www.taxtmi.com/caselaws?id=433837 Where the alleged rectification error is apparent from the return and accompanying records, the appellate authority must examine the grievance on merits and pass a reasoned speaking order after hearing the assessee. The return and computation already disclosed the capital gains working and the claim under section 54EC, so the challenge could not be rejected summarily as outside rectification without considering those materials. The appellate order was therefore set aside and the matter remanded for de novo adjudication with an opportunity of hearing. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 10 Feb 2023 09:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433837 Where the alleged rectification error is apparent from the return and accompanying records, the appellate authority must examine the grievance on merits and pass a reasoned speaking order after hearing the assessee. The return and computation already disclosed the capital gains working and the claim under section 54EC, so the challenge could not be rejected summarily as outside rectification without considering those materials. The appellate order was therefore set aside and the matter remanded for de novo adjudication with an opportunity of hearing. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433837