https://www.taxtmi.com/caselaws?id=771679 ITAT Chennai held that rectification orders under section 154 of the Income Tax Act for assessment years 2016-17, 2017-18, and 2018-19 were invalid due to non-issuance of mandatory notice to the assessee. The tribunal found violation of statutory procedure prescribed under section 154(3), emphasizing that when rectification enhances assessment or reduces refund, prior notice and hearing are mandatory. The department's contention that failure to issue notice caused no prejudice was rejected, as statutory compliance cannot be waived arbitrarily. The tribunal set aside the rectification orders, citing violation of natural justice principles and Article 14 of the Constitution. en-us Mon, 26 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771679 ITAT Chennai held that rectification orders under section 154 of the Income Tax Act for assessment years 2016-17, 2017-18, and 2018-19 were invalid due to non-issuance of mandatory notice to the assessee. The tribunal found violation of statutory procedure prescribed under section 154(3), emphasizing that when rectification enhances assessment or reduces refund, prior notice and hearing are mandatory. The department's contention that failure to issue notice caused no prejudice was rejected, as statutory compliance cannot be waived arbitrarily. The tribunal set aside the rectification orders, citing violation of natural justice principles and Article 14 of the Constitution. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771679