Assessing Officer's Rectification Order u/s 154 Deemed Illegal; Original Section 54EC Assessment Stands Valid.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rectification of mistake - investments made u/s 54EC - original assessment order passed by the AO is proper and it does not call for any rectification. Consequently, the rectification order passed by the AO u/s 154 suffers from illegality. - AT....