Khatau Junker v. Pathania

248 ITR 139Reported decision#10404 most cited

What is Khatau Junker v. Pathania authority for?

A deduction claimed must be inadmissible on the face of the return and accompanying documents for it to be rectified under section 143(1)(a). Debatable issues cannot be resolved through this summary assessment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2024.

Also referred to as

Khatau Junker v Pathania · section 143(1)(a) · mistake apparent from record · inadmissible deduction · prima facie adjustment · debatable issue · assessment procedure

Sections most often in play

Section 11Section 11(2)Section 119(2)(b)Section 12Section 12A(1)(b)Section 139(1)Section 143(1)Section 154

Issues it is cited on

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

Judgments citing Khatau Junker v. Pathania

Shree Goverdhan Nathji Haveli Trust, Bengaluru vs. Income Tax Officer, Exemptions-Ward-3, Bengaluru

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1088/BANG/2023[2016-17]Status: DisposedITAT Bangalore31 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Shree Goverdhan The Income Tax Nathji Haveli Trust, Officer, No. 15, Nehrunagar, Exemptions, Seshadripuram, Ward – 3, Bangalore – 560 020. Bangalore. Vs. Pan: Aacts7617M Appellant Respondent

For Appellant: Shri Ravi Shankar, Advocate
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Shree Goverdhan The Income Tax Nathji Haveli Trust, Officer, No. 15, Nehrunagar, Exemptions, Seshadripuram, Ward – 3, Bangalore – 560 020. Bangalore. Vs. PAN: AACTS7617M APPELLANT RESPONDENT Assessee by : Shri Ravi Shankar, Advocate : Shri Ganesh R Ghale, Advocate Revenue by Standing Counsel for Revenue Date of Hearing : 24-01-2024 Date of Pronouncement : 31-01-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out o…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the cas…

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

…e considered before making any prima facie adjustment (Chandrakant N Tolia v ACIT 316 ITR 312). The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 20. Thus, the scope of section 143(1) is restricted to adjustment of prima facie mistakes and omissions, which are ap…