Writ jurisdiction cannot be invoked for a second section 154 rectification application as order is appealable

S.P. Paper Packaging Pvt Ltd Vs Union of India (Calcutta High Court) Introduction: The Calcutta High Court, in the case of S.P. Paper Packaging Pvt Ltd Vs Union of India, has ruled that the writ jurisdiction cannot be invoked for a second rectification application under section 154 of the Income Tax Act, 1961. This judgement arose from a writ petition challenging the rejection of a rectification application by the Revenue authority. Analysis: The petitioner argued for the disposal of a second rectification application after the dismissal of the first one. However, the court sided with the Reve...