No rectification u/s 154 is permissible once order passed by CIT(A) is accepted by income-tax department

IT: Where Income-tax officer passed an order allowing benefit under section 89(1) to assessee in respect of subsistence allowance received by him for time period of its suspension from job and same was confirmed by Commissioner (Appeals) and order had attained finality and became binding, impugned rectification proceedings initiated by revenue under section 154 against said order for withdrawing relief under section 89(1) was to be dismissed

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