Dispatch Register Entry Not Primary Evidence to Deny Section 154 Rectification

Alok Kumar Mohapatra Vs ITO (Orissa High Court) Entry made in dispatch register is not primary evidence for revenue to rely upon and deny petitioner remedy of rectification on ground of time bar. In Alok Kumar Mohapatra vs. ITO, the Orissa High Court addressed a dispute over the rejection of a rectification application under Section 154 of the Income Tax Act, 1961. The petitioner, Alok Kumar Mohapatra, claimed that he was wrongfully assessed for income tax despite being eligible for an exemption. His rectification request was denied on the grounds that it was time-barred, with the revenue cit...