AO cannot change his view in the garb of rectification of mistake under section 154

Smt. Kanta Vs ITO (ITAT Delhi)

In the case of Smt. Kanta vs. ITO (ITAT Delhi), the appeal revolves around the validity of an order passed under section 154 of the Income Tax Act, 1961, concerning the assessment year 2010-11. The crux of the matter lies in the rectification of mistakes apparent from the assessment order, particularly regarding the investment made by the assessee in a property.

The Assessing Officer (AO) initially accepted the income returned by the assessee as nil, after considering all documentary evidence and personal appearances. However, after the assessm

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