https://www.taxtmi.com/caselaws?id=755213 The ITAT Delhi dismissed the assessee's appeal challenging quantum addition and interest charges from a reassessment order dated 02.09.2011 under section 147/143. The assessee attempted to challenge these additions through appellate proceedings following a rectification order dated 24.10.2018 under section 154/147/143(3). The tribunal held that a rectification order under section 154 cannot serve as an escape route to challenge the validity and quantum addition made in the original reassessment order under section 147/143, finding no merit in the appeal. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 09 Jul 2024 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755213 The ITAT Delhi dismissed the assessee's appeal challenging quantum addition and interest charges from a reassessment order dated 02.09.2011 under section 147/143. The assessee attempted to challenge these additions through appellate proceedings following a rectification order dated 24.10.2018 under section 154/147/143(3). The tribunal held that a rectification order under section 154 cannot serve as an escape route to challenge the validity and quantum addition made in the original reassessment order under section 147/143, finding no merit in the appeal. Case-Laws Income Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755213