Section154 Rectification Order Unsustainable Without Proper Hearing Opportunity

ILJIN Automotive Pvt. Ltd. Vs ACIT (ITAT Chennai) ITAT Chennai held that passing of rectification order under section 154 of the Income Tax Act held to be not sustainable since reasonable opportunity of being heard was not granted specifically when rectification resulted into enhancement of an assessment. Facts- Vide the present appeal, the appellant has raised an additional ground challenging the very jurisdiction of AO who has passed the rectification order under section 154 of the Income Tax Act without following statutory procedure since opportunity of being heard was not provided. Conclus...