Rectification Limits: AO Cannot Review Entire Assessment Order u/s 154 of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MAT application - scope of rectification of mistake - AO is not empower to take contrary view to review entire assessment order already framed. It is against the spirit of provision of section 154 of the Act.- AT....