Rectification order u/s 154 cannot be made on debatable issue: HC

Brief of the case

In the case of KKJ Foundations vs. ADIT it was held by  High court of Kerala that It is a settled proposition of law that rectification is a process by which a mistake is set at right. It thus means correcting an error which was apparent from record and not deciding the matter over and again on merits and that the rectified order does not supersede the original order but continues with the incorporated changes. Further, that the question raised for invoking Sec.154 of the Act was a qu

Please become a Premium member. If you are already a Premium member, login here to access the full content.