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Archive: 20 January 1995

Posts in 20 January 1995

Order U/s. 154 includes amended order & rectified order also

January 20, 1995 5459 Views 0 comment Print

Hind Wire Industries Ltd. V CIT (1995) 212 ITR 639 SC- What falls for consideration in the present case is the interpretation of the expression from the date of the order sought to be amended in sub-section (7) of section 154 as it stood then It is obvious that the word order has not been qualified in any way and it does not necessarily mean the original order It can be any order including the amended or rectified order.

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