https://www.taxtmi.com/caselaws?id=441175 The tribunal found that the Assessing Officer lacked the authority to rectify an order issued by the Principal CIT, Ghaziabad, under section 154 of the Act. The rectification order was deemed invalid and without jurisdiction. Consequently, the tribunal set aside the rectification order, allowing the appeal of the assessee. This case underscores the significance of maintaining the hierarchy within the Departmental structure and the limitations on Assessing Officers' powers to rectify orders from higher-ranking officers, emphasizing the necessity of proper authorization and jurisdiction in such rectifications. en-us Tue, 01 Aug 2023 00:00:00 +0530 Wed, 02 Aug 2023 23:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441175 The tribunal found that the Assessing Officer lacked the authority to rectify an order issued by the Principal CIT, Ghaziabad, under section 154 of the Act. The rectification order was deemed invalid and without jurisdiction. Consequently, the tribunal set aside the rectification order, allowing the appeal of the assessee. This case underscores the significance of maintaining the hierarchy within the Departmental structure and the limitations on Assessing Officers' powers to rectify orders from higher-ranking officers, emphasizing the necessity of proper authorization and jurisdiction in such rectifications. Case-Laws Income Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441175