Section 154(1A): AO cannot rectify any matter already decided in Appeal proceeding

Anurag Singh Vs ITO (ITAT Delhi)

The case of Anurag Singh vs. Income Tax Officer (ITO) brought before the Income Tax Appellate Tribunal (ITAT) Delhi raised critical issues regarding the rectification powers of an Assessing Officer (AO) under Section 154 of the Income Tax Act, 1961. The central question was whether the AO could rectify an assessment order involving matters already adjudicated by the Commissioner of Income Tax (Appeals) [CIT(A)]. The ITAT Delhi’s decision underscores the boundaries of the AO’s authority in rectification proceedings.

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