https://www.taxtmi.com/caselaws?id=782043 The ITAT Pune held that while CPC is empowered to rectify an intimation issued under section 143(1), any suo motu rectification under section 154 must comply with section 154(3), which mandates prior notice to the assessee. In this case, CPC passed a rectification order without issuing such notice and incorrectly recorded that the rectification was done at the assessee's instance. The Tribunal found this procedure contrary to law, set aside the order of CIT(A), and directed the AO/CPC to cancel the rectification order. The assessee's appeal was allowed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782043 The ITAT Pune held that while CPC is empowered to rectify an intimation issued under section 143(1), any suo motu rectification under section 154 must comply with section 154(3), which mandates prior notice to the assessee. In this case, CPC passed a rectification order without issuing such notice and incorrectly recorded that the rectification was done at the assessee's instance. The Tribunal found this procedure contrary to law, set aside the order of CIT(A), and directed the AO/CPC to cancel the rectification order. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782043