https://www.taxtmi.com/caselaws?id=799122 Rectification orders under Section 154 are appealable under Section 246A, and dismissal of such an appeal as non-appealable cannot deny merits-based consideration of a claim for the concessional tax rate under Section 115BAB. Allocation of an appeal to a particular first appellate authority under the faceless regime does not prejudice the taxpayer's statutory right to appellate review. The concessional-rate claim requires adjudication on merits by the first appellate authority in accordance with principles of natural justice. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799122 Rectification orders under Section 154 are appealable under Section 246A, and dismissal of such an appeal as non-appealable cannot deny merits-based consideration of a claim for the concessional tax rate under Section 115BAB. Allocation of an appeal to a particular first appellate authority under the faceless regime does not prejudice the taxpayer's statutory right to appellate review. The concessional-rate claim requires adjudication on merits by the first appellate authority in accordance with principles of natural justice. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799122