SHIV KUMAR KESHWANI,LAKHIMPUR KHERI vs. ITO-3(4), LAKHIMPUR-

ITA 630/LKW/2024Status: DisposedITAT Lucknow31 August 2026AY 2021-229 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a typographical error in the return of income, leading to an incorrect offer of capital gains, constitutes a mistake apparent from the record rectifiable under Section 154. The CIT(A) was entitled to consider such claims in an appeal against a Section 154 order.

What were the facts?

The assessee mistakenly declared a higher Long Term Capital Gain (LTCG) in his return due to a typographical error, as he was only a co-owner of the property. The Assessing Officer rejected his rectification application, stating it was not a mistake apparent from the record and the assessee should have filed a revised return.

What were the issues?

Whether a typographical error in offering capital gains in the return of income is a 'mistake apparent from the record' rectifiable under Section 154, and if the appellate authority can consider fresh claims in an appeal against a Section 154 order.

Which sections of the Income-tax Act were involved?

Section 154,Section 139(5),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

For Respondent: Smt. Pratibha Singh, Addl CIT DR
Hearing: 10.06.2026Pronounced: 31.08.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC dated 23.08.2024, wherein the ld. CIT(A) has dismissed the appeal of the assessee against the order of the ld. Assessing Officer passed under section 154 for the A.Y. 2021-22 on 30.05.2024. The grounds of appeal are as under:- “1. BECAUSE the Id. "CIT(A)" has erred in law and on facts in holding that there was no mistake in the order u/s 154 as there was no mistake apparent from record and on that basis in upholding the order u/s 154 of the Act passed by the Assessing Officer.

2.

BECAUSE while upholding the rectification order on the ground that there was no mistake apparent from record in

The order continues below.

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