https://www.taxtmi.com/caselaws?id=439906 The High Court upheld the decisions of the lower authorities, ruling that the rectification order made by the Assessing Officer was invalid due to exceeding the time limit specified in Section 154(7) of the Income Tax Act. The Court emphasized that the Assessing Officer must adhere to the directions of the ITAT and dismissed the appeal, affirming the decisions on the rectification process and time limitations. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 04 Jul 2023 22:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439906 The High Court upheld the decisions of the lower authorities, ruling that the rectification order made by the Assessing Officer was invalid due to exceeding the time limit specified in Section 154(7) of the Income Tax Act. The Court emphasized that the Assessing Officer must adhere to the directions of the ITAT and dismissed the appeal, affirming the decisions on the rectification process and time limitations. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439906