https://www.taxtmi.com/highlights?id=79702 AO exceeded jurisdiction by disallowing claim of brought forward unabsorbed depreciation through rectification u/s 154, as CIT(A) did not direct such disallowance. CIT(A) order attained finality on this issue. Post CIT(A) order, AO cannot rectify u/s 154 in absence of mistake apparent from record. CIT(A) order upheld, Revenue's appeal dismissed. en-us Thu, 25 Jul 2024 08:05:07 +0530 Thu, 25 Jul 2024 08:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79702 AO exceeded jurisdiction by disallowing claim of brought forward unabsorbed depreciation through rectification u/s 154, as CIT(A) did not direct such disallowance. CIT(A) order attained finality on this issue. Post CIT(A) order, AO cannot rectify u/s 154 in absence of mistake apparent from record. CIT(A) order upheld, Revenue's appeal dismissed. Highlights Income Tax Thu, 25 Jul 2024 08:05:07 +0530 https://www.taxtmi.com/highlights?id=79702