https://www.taxtmi.com/caselaws?id=468147 Surcharge omitted from the original computation of tax under section 115BBE was validly added by rectification under section 154 because it formed a statutory and consequential part of the assessed tax. The pending quantum appeal against the underlying section 68 addition did not invalidate the levy, since the surcharge would automatically stand adjusted if the assessed income changed in appeal. The rectification was therefore upheld as a permissible correction of an omitted consequential component, and the issue was decided against the assessee. en-us Mon, 03 Feb 2025 00:00:00 +0530 Fri, 17 Apr 2026 22:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468147 Surcharge omitted from the original computation of tax under section 115BBE was validly added by rectification under section 154 because it formed a statutory and consequential part of the assessed tax. The pending quantum appeal against the underlying section 68 addition did not invalidate the levy, since the surcharge would automatically stand adjusted if the assessed income changed in appeal. The rectification was therefore upheld as a permissible correction of an omitted consequential component, and the issue was decided against the assessee. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468147