Kerala HC Quashes Order: Failure to Dispose Rectification Application Timely u/s 154

Premier Exports International Vs ACIT (Kerala High Court)

In the case of Premier Exports International vs ACIT, the Kerala High Court addressed the rejection of a rectification application under Section 154 of the Income Tax Act. The court intervened due to failure to dispose of the application within the specified time.

Premier Exports International filed an application (Ext.P3) for rectification of an order (Ext.P2) under Section 154 of the Income Tax Act, which was rejected by Ext.P5. T

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