https://www.taxtmi.com/caselaws?id=761982 A demand raised from processing a return under section 143(1) could not survive once a rectification order under section 154 had nullified that demand and left no outstanding liability for the relevant assessment year. On that basis, the appellate order confirming the same demand was unsustainable and was quashed. The Revenue accepted that the rectification had wiped out the demand, so there was no enforceable tax liability to sustain on appeal. en-us Tue, 19 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761982 A demand raised from processing a return under section 143(1) could not survive once a rectification order under section 154 had nullified that demand and left no outstanding liability for the relevant assessment year. On that basis, the appellate order confirming the same demand was unsustainable and was quashed. The Revenue accepted that the rectification had wiped out the demand, so there was no enforceable tax liability to sustain on appeal. Case-Laws Income Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761982