(CIT v. PK Bhardwaj

279 ITR 477High Court2005#9628 most cited

What is (CIT v. PK Bhardwaj authority for?

A mistake apparent from the record must be obvious, clear, and patent, not requiring two opinions to identify. This principle guides the rectification of mistakes under section 154.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v PK Bhardwaj · CIT v Gujarat State Export Corporation Ltd · mistake apparent from record · section 154 · rectification · obvious mistake · clear mistake · patent mistake · no two opinions

Issues it is cited on

section 186section 243esection 234fsection 116section 155section 200a(1)mistake apparent from recordsection 18mistake apparent on recordsection 200asection 234esection 200

Judgments citing (CIT v. PK Bhardwaj

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 191/RPR/2022[2015-16 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 190/RPR/2022[2015-16 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 189/RPR/2022[2015-16 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 188/RPR/2022[2015-16 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 187/RPR/2022[2014-15 (Q-4)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 186/RPR/2022[2014-15 (Q-3)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 185/RPR/2022[2014-15 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 184/RPR/2022[2014-15 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii…

M/S Akme Harmony Apartments Owners Welfare Association, Bangalore vs. Income Tax Officer Ward-4(2)(4), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 993/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: N O N EFor Respondent: Smt. D.D. Shamala, D.R
Section 143Section 143(3)Section 154Section 167BSection 234

…mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions [CIT v. Gujarat State Export Corporation Ltd., [2005] 279 ITR 477[Guj]] and as held in the decision of the Hon'ble Apex Court in the case of T.S. Balaram, Income-tax Officer Vs. Volkart Brothers, [1971] 82 ITR 50 [SC]. (iii) Therefore, the action of the learned assessing officer in passing the order under section 154 of the Act on an issue which is debatable is impermissible in law as held by the Hon'ble Court…

Vinodkumar S Totla, Ahmedabad vs. ITO, Ward-7(1)(4), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 11/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad08 Apr 2022AY 2011-12
For Appellant: Shri S.N. Divetia, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 1Section 154Section 250Section 26Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 Vinodkumar S. Totla, The ITO, 201, Prathmesh Ward-7(1)(4), Apartment, Near Chapaner Vs Nature View Society, Usmanpura, Building, Ahmedabad Off Ashram Road, PAN: AAVPT3335J Ahmedabad (Appellant) (Respondent) Assessee by: Shri S.N. Divetia, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 30-03-2022 Date of pronouncement : 08-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER…

Navodaya Education Trust, Raichur vs. Deputy Commissioner of Income Tax, Central Circle, Bellary

In the result, the appeal of the assessee is dismissed

ITA 49/BANG/2021[2015-16]Status: DisposedITAT Bangalore15 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Rahul Kaul, AdvocateFor Respondent: Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(2)Section 11(5)Section 12ASection 139Section 143(1)Section 154

…arent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 22. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 ITR 55, Bom). The Hon’ble Bombay High Court has held as under:- “17. In fact, the wording of this provisions itself makes this very clear. Under clause…

(CIT v. PK Bhardwaj (279 ITR 477) — Cited in 11 Judgments | BharatTax