https://www.taxtmi.com/caselaws?id=778467 HC held the appeal was allowed and remanded to the appellate authority for fresh decision on merits regarding the correctness of the order passed under Section 154. The Tribunal erred in treating the challenge as only to an order of condonation under s.119(2)(b); the assessee had contested the rectification under s.154, which had not been adjudicated on merits. The matter is sent back so the Appellate authority can test the correctness of the s.154 order. en-us Wed, 10 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778467 HC held the appeal was allowed and remanded to the appellate authority for fresh decision on merits regarding the correctness of the order passed under Section 154. The Tribunal erred in treating the challenge as only to an order of condonation under s.119(2)(b); the assessee had contested the rectification under s.154, which had not been adjudicated on merits. The matter is sent back so the Appellate authority can test the correctness of the s.154 order. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778467