https://www.taxtmi.com/caselaws?id=767076 ITAT Delhi held that CIT(A) exceeded jurisdiction under section 154 when reviving protective addition in assessee's hands after substantive addition in Orient Craft Limited was deleted by Tribunal. The protective addition was originally deleted by CIT(A) except 5% commission, which Tribunal later also deleted. Revenue's rectification application to revive protective addition was beyond section 154 scope and CIT(A)'s jurisdiction. ITAT quashed CIT(A)'s rectification orders and allowed assessee's appeals. en-us Fri, 07 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767076 ITAT Delhi held that CIT(A) exceeded jurisdiction under section 154 when reviving protective addition in assessee's hands after substantive addition in Orient Craft Limited was deleted by Tribunal. The protective addition was originally deleted by CIT(A) except 5% commission, which Tribunal later also deleted. Revenue's rectification application to revive protective addition was beyond section 154 scope and CIT(A)'s jurisdiction. ITAT quashed CIT(A)'s rectification orders and allowed assessee's appeals. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767076