AO cannot Rectify PCIT’s Mistake under VSVS Scheme: ITAT Delhi)

Dariyav Singh Vs ITO (ITAT Delhi)

Income Tax Appellate Tribunal (ITAT) Delhi case, Dariyav Singh Vs ITO, has raised important questions regarding the hierarchy of authority and responsibilities within the tax department. The core of the issue is the question of whether the Assessing Officer (AO) has the power to rectify a mistake made by the Principal Commissioner of Income Tax (PCIT) in form no. 5 under the Vivad Se Vishwas Scheme (VSVS Scheme).

The appellant, Dariyav Singh, contended tha

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