https://www.taxtmi.com/caselaws?id=36253 The High Court affirmed the Tribunal's decision that the Income Tax Officer (ITO) did not have the authority to rectify a penalty order after it had been confirmed by the Appellate Assistant Commissioner (AAC). The Court held that once a matter has been decided in an appeal proceeding, the authority passing the order may only amend it in relation to matters not already decided. The Court also found in favor of the assessee on issues related to grounds not raised before the Tribunal and the Tribunal's duty to address the main question raised. en-us Tue, 07 Aug 1979 00:00:00 +0530 Sat, 20 Mar 2010 12:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36253 The High Court affirmed the Tribunal's decision that the Income Tax Officer (ITO) did not have the authority to rectify a penalty order after it had been confirmed by the Appellate Assistant Commissioner (AAC). The Court held that once a matter has been decided in an appeal proceeding, the authority passing the order may only amend it in relation to matters not already decided. The Court also found in favor of the assessee on issues related to grounds not raised before the Tribunal and the Tribunal's duty to address the main question raised. Case-Laws Income Tax Tue, 07 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36253