2002 (10) TMI 13

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....mpliance with the directions of this court in T.C.P. No. 142 of 1996 dated July 11, 1997, the Income-tax Appellate Tribunal has stated the case and referred the following question of law for our consideration: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the Assessing Officer was not justified in taking recourse to section 154 to ....

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....ound as a matter of fact, both by the Commissioner of Income-tax (Appeals) as well as the Appellate Tribunal, that the assessee had never agreed to the rectification and in fact, the assessee had objected to the rectification of the order of assessment proposed by the Income-tax Officer. The Commissioner of Income-tax as well as the Income-tax Appellate Tribunal found rectification proceedings wer....