https://www.taxtmi.com/caselaws?id=771603 Where a return processed under section 143(1) was later rectified under section 154 to accept the returned income, the original appellate confirmation of the addition could not stand because it was passed ex parte on the basis of the earlier intimation and ignored the subsequent rectification. The later rectification order altered the assessment position, so the appellate order confirming the original adjustment was set aside and the assessee succeeded on the effective ground. en-us Mon, 26 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771603 Where a return processed under section 143(1) was later rectified under section 154 to accept the returned income, the original appellate confirmation of the addition could not stand because it was passed ex parte on the basis of the earlier intimation and ignored the subsequent rectification. The later rectification order altered the assessment position, so the appellate order confirming the original adjustment was set aside and the assessee succeeded on the effective ground. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771603