CIT v. Aruna Luthra

252 ITR 76High Court2001#1308 most cited

What is CIT v. Aruna Luthra authority for?

Rectification under Section 154 is permissible based on a subsequent judgment of the Jurisdictional High Court or the Supreme Court. Such a judgment clarifies the law as it always stood, thereby revealing a mistake apparent from the record.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Aruna Luthra · 252 ITR 76 · Section 154 · rectification of mistake · mistake apparent from record · subsequent judgment · jurisdictional High Court · Supreme Court judgment · declaration of law · retrospective application of law

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 234e(1)section 200a(1)(c)section 141section 282a(1)section 254(2)section 194lasection 200a(1)section 200(3)section 145bsection 145a(b)section 45(5)section 56(2)(viii)

Judgments citing CIT v. Aruna Luthra

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…u/s 154 of the Act, and therefore revision u/s 263 of the Act by superior authority amounts to ‘encroachment’ on the powers of Assessing officer. 13.1 It is submitted that Hon’ble Punjab & Haryana High Court in the case of CIT vs Smt Aruna Luthra reported in 252 ITR 76 has held that ‘the power under section 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed.’, the headnote from the judgement is reproduced as under: If the issue of error is to be examined only with reference to the date on which it was passed, it may be possible to…

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. DCIT, CIRCLE 1 LUDHIANA, LUDHIANA

In the result, both the appeals are dismissed

ITA 163/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh06 Aug 2025AY 2021-22

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos 162 & 163/Chd/2025 "नधा"रण वष" / A.Y : 2020-21 & 2021-22 Emson Tools Mfg. Corpn. Ltd., The Dcit, D-2, Phase – V, Focal Point, Vs Circle – 1, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaace3698M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sarabjit Garg, Ca Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr. Dr Date Of Hearing : 04.08.2025 Date Of Pronouncement : 06.08.2025

For Appellant: Shri Sarabjit Garg, CAFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr. DR
Section 143(1)Section 36(1)(va)

…venue Authorities. 7. On due consideration of the above facts and circumstances, we are of the view that issue in dispute is covered by the Full Bench decision of the Hon'ble Punjab & Haryana High Court rendered in the case of CIT Vs Aruna Luthra reported in 254 ITR 76. The Hon'ble High Court has observed that a Court decides a dispute between the parties. The cause can involve decision on facts, it can also involve a decision on points of law, both may have bearing on the ultimate result of the case. When a Court interprets a provision, it decides as to what is the meaning and effect of the words used by the le…

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. DCIT, CIRCLE 1, LUDHIANA, LUDHIANA

In the result, both the appeals are dismissed

ITA 162/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh06 Aug 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos 162 & 163/Chd/2025 "नधा"रण वष" / A.Y : 2020-21 & 2021-22 Emson Tools Mfg. Corpn. Ltd., The Dcit, D-2, Phase – V, Focal Point, Vs Circle – 1, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaace3698M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sarabjit Garg, Ca Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr. Dr Date Of Hearing : 04.08.2025 Date Of Pronouncement : 06.08.2025

For Appellant: Shri Sarabjit Garg, CAFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr. DR
Section 143(1)Section 36(1)(va)

…venue Authorities. 7. On due consideration of the above facts and circumstances, we are of the view that issue in dispute is covered by the Full Bench decision of the Hon'ble Punjab & Haryana High Court rendered in the case of CIT Vs Aruna Luthra reported in 254 ITR 76. The Hon'ble High Court has observed that a Court decides a dispute between the parties. The cause can involve decision on facts, it can also involve a decision on points of law, both may have bearing on the ultimate result of the case. When a Court interprets a provision, it decides as to what is the meaning and effect of the words used by the le…

KESHAVA JUTE MILLS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1), , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 651/KOL/2025[2020-21]Status: DisposedITAT Kolkata03 Jul 2025AY 2020-21

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…endered prior to or subsequent to the order proposed to be rectified. It would also be worthwhile to mention here that this view of ours find support from the decision of the Hon’ble Punjab & Haryana High Court in the case of Aruna Luthra, reported in [(2001) 252 ITR 76 (P&H) (FB)], wherein it has clearly been held that rectification u/s.154 can be carried out on the basis of the judgment of the Hon’ble Jurisdictional High Court and the Hon’ble Supreme Court rendered subsequently so as to rectify a mistake apparent from the record. As also, the decision of the Hon’ble Supreme Court in the case of Mepco Industries…

KESHAVA JUTE MILLS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1), , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 650/KOL/2025[2019-20]Status: DisposedITAT Kolkata03 Jul 2025AY 2019-20

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…endered prior to or subsequent to the order proposed to be rectified. It would also be worthwhile to mention here that this view of ours find support from the decision of the Hon’ble Punjab & Haryana High Court in the case of Aruna Luthra, reported in [(2001) 252 ITR 76 (P&H) (FB)], wherein it has clearly been held that rectification u/s.154 can be carried out on the basis of the judgment of the Hon’ble Jurisdictional High Court and the Hon’ble Supreme Court rendered subsequently so as to rectify a mistake apparent from the record. As also, the decision of the Hon’ble Supreme Court in the case of Mepco Industries…

KESHAVA JUTE MILLS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1), , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 649/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…endered prior to or subsequent to the order proposed to be rectified. It would also be worthwhile to mention here that this view of ours find support from the decision of the Hon’ble Punjab & Haryana High Court in the case of Aruna Luthra, reported in [(2001) 252 ITR 76 (P&H) (FB)], wherein it has clearly been held that rectification u/s.154 can be carried out on the basis of the judgment of the Hon’ble Jurisdictional High Court and the Hon’ble Supreme Court rendered subsequently so as to rectify a mistake apparent from the record. As also, the decision of the Hon’ble Supreme Court in the case of Mepco Industries…

M/S G.G AGRICULTURAL INDUSTRIES,BARNALA vs. DCIT-CC, PATIALA

Appeal of the assessee is dismissed

ITA 786/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh30 Oct 2024AY 2018-19

Bench: This Tribunal As & By Way Of Second Appeal Under The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”). The Relevant Assessment Year Is Assessment Year 2018-19. The Corresponding Previous Year Is From 01.04.2017 To 31.03.2018. The Assessee Is Aggrieved By An Order Bearing No. Itba/Rec/M/154/2023-24/1057512359(1) Dated 30.10.2023 Under Section 150/250(6) Of The Act In First

For Appellant: None (Adjournment Application)For Respondent: Shri Vivek Vardhan, JCIT Sr. DR
Section 150Section 154Section 2(24)(x)Section 250(6)Section 253Section 36Section 43B

…f Hon'ble Supreme Court and High Courts can be considered for rectifying any issue under consideration :- The jurisdictional High Court i.e Hon'ble High Court of Punjab and Haryana in the case of Commissioner of Income-tax Smt. Aruna Luthra reported in [2001] 252 ITR 76 (P&H) has held that proceedings for rectification of an order passed under provisions of Act can be initiated on basis of a judgment delivered by Jurisdictional High Court or a superior court after passing of said order". ii) "The Hon'ble ITAT Delhi Bench 'B' (Decided by President of ITAT as Third Member case) in the case of Assistant Commissione…

M/S CHEMPAKA KINDERGARTEN PVT. LTD.,TRIVANDRUM vs. THE CIT (APPEALS), CIRCLE 1(1), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the assessee’s appeal is dismissed

ITA 791/COCH/2022[2019-2020]Status: DisposedITAT Cochin07 Sept 2023AY 2019-2020

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt.Telma Raju, AdvocateFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 154Section 2(24)(x)

…h Court, even if rendered after the date of the order sought to be rectified (refer: Asst. CIT v. Saurashtra Kutch Stock Exchange Ltd. [2008] 305 ITR 227 (SC); Kil Kotagiri Tea & Coffee Estates Ltd. v. ITAT [1988] 174 ITR 579 (Ker); CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)). We, accordingly, have no hesitation in, as fairly conceded to by the assessee, dismissing it’s instant appeal as without merit. We decide accordingly. 4. In the result, the assessee’s appeal is dismissed. Order pronounced in the open court on the conclusion of the hearing. (Manomohan Das) Accountant Member Cochin; Dated: September 07, 2023…

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

ITA 107/JODH/2022[2019-20]Status: DisposedITAT Jodhpur18 Aug 2023AY 2019-20
Section 115BSection 133ASection 142ASection 142A(4)Section 143(2)Section 143(3)Section 2Section 69B

…come U/s 115BBE of the Act. (iii).Non following of a decision of jurisdictional High Court is mistake apparent from record rectifiable u/s 154/254(2) of the Act. ACIT v. Saurashtra Kutch Stock Exchange Ltd., (2008) 305 ITR 227 (SC), CIT v. ArunaLuthra, (2001) 252 ITR 76 (P. & H.)(FB). 21 Om Prakash Bishnu (iv).It is also important to mention here that the Hon’ble Supreme Court in the case of DCIT v. Raghuvir Synthetics Ltd., (2017) 394 ITR 001(SC) has held that even in a case of a debatable issue, if there is a decision of the jurisdictional High Court on an issue , that issue is not debatable so far as that st…

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

ITA 888/COCH/2022[QUARTER-II 2013-14]Status: DisposedITAT Cochin05 Jun 2023

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

…Appellate Tribunal, the same being a statement of law, would apply equally to rectification of a mistake u/s. 154, which is well-settled could be of fact or law or both. Reference in this context may also be made to the decision in CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)(FB). We are, therefore, not in agreement with the ld. CIT(A), who has distinguished the former decision as well as in Laxmndas Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case…

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

ITA 887/COCH/2022[QUARTER-IV 2013-14]Status: DisposedITAT Cochin05 Jun 2023

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

…Appellate Tribunal, the same being a statement of law, would apply equally to rectification of a mistake u/s. 154, which is well-settled could be of fact or law or both. Reference in this context may also be made to the decision in CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)(FB). We are, therefore, not in agreement with the ld. CIT(A), who has distinguished the former decision as well as in Laxmndas Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case…

LATE SMT. SHANTI DEVI,HISAR vs. CIT, HISAR

In the result, the appeal of the assessee is allowed

ITA 5074/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Mar 2023AY 2008-09

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 5074/Del/2012 (A.Y. 2008-09) Ashwani Kumar, Legal Heir Cit, Of Late Smt. Shanti Devi, Vs. Hissar, 14, Urban Estate-Ii, Haryana. Hissar, Haryana. ( Respondent ) Pan No. Anpmd9735C ( Appellant )

For Appellant: Shri Satish Khosla, Adv.; &For Respondent: Shri H. K. Choudhary, [CIT] - D. R
Section 143(1)Section 154Section 263

…ld that the interest awarded is not taxable in following manners:- “3. The assessee has also contended vide her application U/s 154 of the Act, referred to above, that the Hon'ble Punjab & Haryana High Court has held in the case of CIT vs. Aruna Luthra (2001) 252 ITR 76 (P&H) that the power of rectification u/s 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed. It has been held in this case that when a court interprets a provision, it decides as to what is the meaning and effect of the words used by the legislature. It is a declar…

KERALA GRAMIN BANK, UDIYANKULANGARA BRANCH,THIRUVANANTHAPURAM vs. THE ITO WARD TDS, TRIVANDRUM, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee are allowed

ITA 835/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…Appellate Tribunal, the same being a statement of law, would apply equally to rectification of a mistake u/s. 154, which is well-settled could be of fact or law or both. Reference in this context may also be made to the decision in CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)(FB). We are, therefore, not in agreement with the ld. CIT(A), who has distinguished the former decision as well as in Laxmndas Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case…

KERALA GRAMIN BANK, OMALLOOR BRANCH,PATHANAMTHITTA vs. THE ITO WARD TDS, TRIVANDRUM, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee are allowed

ITA 834/COCH/2022[2013-2014(24Q,Q1)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…Appellate Tribunal, the same being a statement of law, would apply equally to rectification of a mistake u/s. 154, which is well-settled could be of fact or law or both. Reference in this context may also be made to the decision in CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)(FB). We are, therefore, not in agreement with the ld. CIT(A), who has distinguished the former decision as well as in Laxmndas Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case…

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CIT v. Aruna Luthra (252 ITR 76) — Cited in 87 Judgments | BharatTax