Taxpayer's Rectification Petition Denied u/s 154 for Failing to Prove Party's Existence; Correction Not Permitted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does not permit correction of such errors, even if there is any error - AT....