https://www.taxtmi.com/caselaws?id=752858 Rectification relief granted by the Assessing Officer had already reduced the tax demand for all relevant assessment years, leaving the assessee with no surviving grievance against the first appellate order. In the absence of any infirmity in the rectification-based disposal, the appeals were not maintainable on the facts presented, and the dismissal was upheld. The document turns on the absence of a subsisting dispute once the requested rectification had been accepted and effective relief given. en-us Fri, 17 May 2024 00:00:00 +0530 Sun, 19 May 2024 22:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752858 Rectification relief granted by the Assessing Officer had already reduced the tax demand for all relevant assessment years, leaving the assessee with no surviving grievance against the first appellate order. In the absence of any infirmity in the rectification-based disposal, the appeals were not maintainable on the facts presented, and the dismissal was upheld. The document turns on the absence of a subsisting dispute once the requested rectification had been accepted and effective relief given. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752858