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CIT(A) Cannot Change or reverse his Decision Under Garb of Rectification
Case Law Details
- Case Name
- Ashok Kumar Vs ITO (ITAT Jodhpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Jodhpur
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Ashok Kumar Vs ITO (ITAT Jodhpur)
Rectification Cannot Become Review – Change of Opinion Cannot Be Masked as Rectification- CIT(A)’s Rectification Order Quashed & Matter Restored to AO
Jodhpur ITAT has held that CIT(A) cannot change or reverse his own appellate decision under the garb of rectification. Tribunal quashed the rectification order passed u/s 154 read with section 250 & restored the matter to AO for fresh adjudication.
Assessment in the case of Assessee was originally completed u/s 144/147 on 18.12.2018. Assessee carried the matter in appeal before CIT(A...
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