https://www.taxtmi.com/highlights?id=71107 Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s 157A for the purpose of rectification - There is no merit in the petitioner's contention that, in the absence of such scheme, the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. - HC en-us Wed, 26 Jul 2023 16:49:46 +0530 Wed, 26 Jul 2023 16:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71107 Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s 157A for the purpose of rectification - There is no merit in the petitioner's contention that, in the absence of such scheme, the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. - HC Highlights Income Tax Wed, 26 Jul 2023 16:49:46 +0530 https://www.taxtmi.com/highlights?id=71107