Case Law Details
Case Name : Alukkas Jewellery Vs Income Tax Settlement Commission (Madras High Court)
Appeal Number : W.P. No. 12348 of 2004
Date of Judgement/Order : 08/08/2024
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Alukkas Jewellery Vs Income Tax Settlement Commission (Madras High Court)
Madras High Court held that Settlement Commission not authorized to rectify the order under section 154 of the Income Tax Act as power of rectification vested to Settlement Commission only with effect from 01.06.2011.
Facts- The impugned or
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