28 May 2013
Whether order u/s 119(2)(b) is appealable? and if there is any mistake in order u/s 119(2)(b), whether an application u/s 154 can be filed for rectification of the same?
28 May 2013
i) Order can't be appealed. Possibility of a writ petition before the jurisdictional high court may be examined in consultation with a lawyer.
ii) CIT can rectify the order since he/she has the power to do so under section 154(1)(a).