[aaykarbhavan] Judgments and Information [2 Attachments]

S. 154 – Rectification of Mistake – Subsequent decision of High Court or Supreme Court

If the assessee does not challenge the order of assessment in which Assessing Officer has refused the relief by filing an appeal, the assessment order becomes final and the rectification application under section 154 cannot be entertained in such case, to grant relief on the basis of a subsequent decision of the High Court or the Supreme Court.

CIT vs. Krone Communication Ltd. (2010) 41 DTR 206 (Kar.)

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Posted by: Dipak Shah <djshah1944@yahoo.com>

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