Rectification application considered as excess tax deposit was due to misleading advice by auditor

Ramalingaiah Ramesh Vs ITO (ITAT Bangalore)

ITAT Bangalore directed authorities not to dismiss rectification application u/s. 154 on the ground of limitation as the assessee was erroneously misled to deposit taxes and it is settled law that no tax can be collected without authority of law.

Facts- The assessee is a semi-literate and is engaged in business/profession as a tailor cum trader in Textile fabrics. He is from an agriculture family, having considerable income from agriculture. The assessee declared gross total income of Rs.2,45,000/- during A.Y., 201

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