https://www.taxtmi.com/caselaws?id=38891 The court ruled in favor of the petitioner, holding that the Commissioner had no jurisdiction to further rectify the order once it was rectified under section 154. The court also found the Commissioner's action based on the audit department's suggestion to be improper. The notice issued by the Commissioner under section 263 was quashed, and any further action based on it was restrained. The judgment underscores the significance of tax authorities exercising their power properly and adhering to the principles of natural justice in tax proceedings. en-us Fri, 12 Dec 1975 00:00:00 +0530 Sat, 10 Apr 2010 12:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38891 The court ruled in favor of the petitioner, holding that the Commissioner had no jurisdiction to further rectify the order once it was rectified under section 154. The court also found the Commissioner's action based on the audit department's suggestion to be improper. The notice issued by the Commissioner under section 263 was quashed, and any further action based on it was restrained. The judgment underscores the significance of tax authorities exercising their power properly and adhering to the principles of natural justice in tax proceedings. Case-Laws Income Tax Fri, 12 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38891