https://www.taxtmi.com/caselaws?id=55061 The Tribunal upheld the decision that the Income Tax Officer (ITO) was justified in refusing to rectify the order under section 154, as the Commissioner had already confirmed the addition of Rs. 41,000 as income from undisclosed sources for the assessment year 1980-81 under section 264. The Tribunal held that the ITO's jurisdiction to rectify the order under section 154 was precluded since the matter had already been decided by the Commissioner, and the question of assessing the amount in a different year was considered part of the same subject matter. en-us Thu, 19 Dec 1991 00:00:00 +0530 Tue, 23 Nov 2010 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55061 The Tribunal upheld the decision that the Income Tax Officer (ITO) was justified in refusing to rectify the order under section 154, as the Commissioner had already confirmed the addition of Rs. 41,000 as income from undisclosed sources for the assessment year 1980-81 under section 264. The Tribunal held that the ITO's jurisdiction to rectify the order under section 154 was precluded since the matter had already been decided by the Commissioner, and the question of assessing the amount in a different year was considered part of the same subject matter. Case-Laws Income Tax Thu, 19 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55061