https://www.taxtmi.com/caselaws?id=60569 The Tribunal upheld the CIT(A)'s decision to cancel the ITO's rectification orders regarding relief under s. 35B of the IT Act, 1961, in three assessment years. The Tribunal found that the relief was allowed after due consideration and discussion, and the issue of strict adherence to certain principles was debatable and not subject to rectification under s. 154. The appeals by the Revenue were dismissed, affirming the cancellation of the rectification orders. en-us Thu, 11 Aug 1988 00:00:00 +0530 Wed, 05 Jan 2011 18:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60569 The Tribunal upheld the CIT(A)'s decision to cancel the ITO's rectification orders regarding relief under s. 35B of the IT Act, 1961, in three assessment years. The Tribunal found that the relief was allowed after due consideration and discussion, and the issue of strict adherence to certain principles was debatable and not subject to rectification under s. 154. The appeals by the Revenue were dismissed, affirming the cancellation of the rectification orders. Case-Laws Income Tax Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60569