https://www.taxtmi.com/caselaws?id=467041 Rectification under Section 154 was quashed insofar as it was issued without affording the assessee an opportunity to be heard; the Tribunal found the return processed under Section 143(1) and the subsequent Section 154 rectification, and the appellate entry, were effected without service or hearing and that departmental representatives did not dispute that omission. The Tribunal set aside the defectively issued rectification and remitted the matter to the Assessing Officer for fresh decision in accordance with law after providing the assessee a proper opportunity of hearing; appeal allowed for statistical purposes. en-us Tue, 12 Sep 2023 00:00:00 +0530 Mon, 02 Mar 2026 14:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467041 Rectification under Section 154 was quashed insofar as it was issued without affording the assessee an opportunity to be heard; the Tribunal found the return processed under Section 143(1) and the subsequent Section 154 rectification, and the appellate entry, were effected without service or hearing and that departmental representatives did not dispute that omission. The Tribunal set aside the defectively issued rectification and remitted the matter to the Assessing Officer for fresh decision in accordance with law after providing the assessee a proper opportunity of hearing; appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467041