https://www.taxtmi.com/caselaws?id=777189 ITAT MUMBAI-AT set aside a suo motu rectification order issued under section 154 because the CPC/AO enhanced assessment without affording the assessee the reasonable opportunity of hearing required by s.154(3), thereby breaching natural justice and statutory mandate. The tribunal held such rectification unsustainable where it alters tax liability or refund absent notice, and quashed the rectification order for non-compliance with the procedural requirement. en-us Thu, 21 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777189 ITAT MUMBAI-AT set aside a suo motu rectification order issued under section 154 because the CPC/AO enhanced assessment without affording the assessee the reasonable opportunity of hearing required by s.154(3), thereby breaching natural justice and statutory mandate. The tribunal held such rectification unsustainable where it alters tax liability or refund absent notice, and quashed the rectification order for non-compliance with the procedural requirement. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777189