https://www.taxtmi.com/caselaws?id=786898 Rejection of a rectification intimation issued by the CPC concerning an intimation under s.143(1) and charging interest was challenged; the appellate authority erred by dismissing the appeal in limine without adjudicating the substantive challenge to the rectification. The legal principle applied is that an appeal against a rectification rejection is maintainable and requires merits adjudication rather than summary dismissal where the assessee disputes the charge of interest. The appellate dismissal was set aside and the matter remitted to the Commissioner of Income Tax (Appeals) for fresh consideration on merits. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786898 Rejection of a rectification intimation issued by the CPC concerning an intimation under s.143(1) and charging interest was challenged; the appellate authority erred by dismissing the appeal in limine without adjudicating the substantive challenge to the rectification. The legal principle applied is that an appeal against a rectification rejection is maintainable and requires merits adjudication rather than summary dismissal where the assessee disputes the charge of interest. The appellate dismissal was set aside and the matter remitted to the Commissioner of Income Tax (Appeals) for fresh consideration on merits. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786898