CIT(A) Cannot Change or reverse his Decision Under Garb of Rectification

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). By an order da...