https://www.taxtmi.com/caselaws?id=771154 The HC examined the validity of a tax rectification order under Section 154 of the Income Tax Act. The court found procedural defects in the initial rectification by the ACIT, which lacked proper notice. While the subsequent order addressed hearing requirements, the court ultimately remanded the matter due to conflicting rectifications by the CPC. The key ruling emphasized that tax authorities cannot repeatedly rectify intimations, preserving procedural fairness and preventing administrative abuse. en-us Tue, 13 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771154 The HC examined the validity of a tax rectification order under Section 154 of the Income Tax Act. The court found procedural defects in the initial rectification by the ACIT, which lacked proper notice. While the subsequent order addressed hearing requirements, the court ultimately remanded the matter due to conflicting rectifications by the CPC. The key ruling emphasized that tax authorities cannot repeatedly rectify intimations, preserving procedural fairness and preventing administrative abuse. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771154