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“Section 154(1)”

Section References (mined)Section 154Section 154(1)44 judgments

TEHMINA K KATRAK CHARITABLE TRUST ,MUMBAI vs. ITO WARD 2(4), MUMBAI

ITA 549/MUM/2026[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22
Section 11Section 119Section 139Section 154Section 92E

that\nthe Assessee was not put to notice in terms of Section 154(3) of the\nAct before passing the Rectification Order under Section 154(1)(b) of\nthe Act. Accordingly, we set aside the Order, dated 13/02/2023,\npassed under Section 154 of the Act. As a result, the Intimation

MS KALAMANDIR JEWELLERS LTD. ,SURAT vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE 1(1)(1), SURAT

In the result, appeal of the assessee is allowed for statistical\npurposes

ITA 1069/SRT/2024[2020-21]Status: DisposedITAT Surat23 Dec 2025AY 2020-21
Section 143(1)Section 143(3)Section 36(1)(iii)Section 37

appellant assessee\ndisagree with the adjustments made by the CPC/computerized\nsystem, then the appellant assessee can file an online rectification\napplication under Section 154(1) to correct the errors in the Section\n143(1).\nThe appellant assessee has also not provided any proof that\nappellant assessee has raised any objection

BAANI LANDBASE PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 5944/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5944/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Baani Landbase Pvt Ltd., Dcit, Corporate One, Ground Floor, Vs. Circle-4(2), Plot No.5, District Center, Jasola, Central Revenue Building, Delhi. I.P. Estate, Delhi. Pan No.Aadcb0237E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 154Section 156Section 292B

authorities are required to examine for the purpose of rectifying the mistakes in the orders mentioned in sub clauses (a), (b) & (c) of section 154(1) of the Act”. 13. The ratios of all these decisions squarely apply to the assessee’s case. Therefore, respectfully following the above decisions

LIONS CLUB GUNA CITY PARMARTHIK NIYAS,GUNA vs. INCOME TAX OFFICER (EXEMPTION), GWALIOR

ITA 274/AGR/2025[2017-18]Status: DisposedITAT Agra28 Oct 2025AY 2017-18

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 11Section 12ASection 143(1)Section 154Section 154(1)(b)Section 250

appeal stating that "This section does not cover the case of appellant and hence the action of AO is upheld" were as section 154(1)(b) covers the rectification of intimation u/s 143(1) and the mistake was also apparent on record. Hence action

SUBROS LTD,DELHI vs. JCIT,CIRCLE-22(2), DELHI

ITA 3461/DEL/2025[2023-24]Status: DisposedITAT Delhi29 Sept 2025AY 2023-24

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Pooja Swroop, CIT DR
Section 154(1)Section 154(2)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. THE LITTLE STAR TRUST, DIGBOI

ITA 83/GTY/2025[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12A(1)(ac)Section 143(1)Section 154Section 154(3)Section 250

sections (1), (2), (3) and (4) of section 154, it is held that the authority has the power to make an amendment under section 154(1) of its own motion but if such amendment has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability

OSAKA ALLOYS & STEEL PRIVATE LIMITED,JALANDHAR vs. DCIT/ACIT, CIRCLE-1, JLD, JALANDHAR

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

ITA 60/ASR/2025[2012-13]Status: DisposedITAT Amritsar07 Aug 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 115Section 115JSection 143(1)Section 154Section 154oSection 2(24)Section 250Section 250oSection 80I

subsection (1), (2), (3) and (4) of Section 154, this Court holds that the authority has the power to make an amendment under Section 154(1) of its own motion but if such amendment has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability

POONAM SEN,LUCKNOW vs. ITO, RANGE 1(3), LUCKNOW, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 70/LKW/2021[2008-09]Status: DisposedITAT Lucknow24 Jul 2025AY 2008-09

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2008-09 Poonam Sen, Vs. Income Tax Officer, A-1/73, Viram Khand, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 Pan: Bacps7483J (Appellant) (Respondent) Assessee By: Sh. Samrat Chandra, C.A. Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 03.06.2025 Date Of Pronouncement: 24.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Lucknow Dated 4.08.2020, Passed Under Section 250 Of The Income Tax Act, 1961 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ito-1(3), Lucknow, Passed Under Section 147/144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. The Learned Cit(A), Has Erred In Law, In Confirming Order U/S 147/144 Of The 1.T. Act, 1961 In The Present Case As The Notice Issued U/S 148 By The Income Tax Officer-2(1), Bareilly (Here-In After Referred To As The Ito, Bareilly) Was Issued Without Any Jurisdiction & Thus As The Notice So Issued U/S 148 Itself Is Issued Without Jurisdiction The Culmination Of The Same In The Present Order Is Void-Ab- Initio & Bad-In-Law & Thus The Order May Kindly Be Annulled. Ii. On The Fact & In The Peculiar Circumstances Of The Present Case The Reasons So Recorded By The Ito, Bareilly Itself Are Vitiated As The Appellant Had Made A True & Fair Disclosure & That The Investment So Made Cannot Be Disclosed In The Return So Filed & Further As Per The Reasons Recorded The Income Escaping Assessment Is Of Rs.65,73,000/- & Whereas The Addition Towards Purchase Has Been Made Of Rs.16,92,000/- Only & Thus The Addition Is Devoid Of Any Merit & Needs To Be Quashed. Without Prejudice To Grounds Nos. I & Ii Above:

For Appellant: Sh. Samrat Chandra, C.AFor Respondent: Sh. Deepak Yadav, DR
Section 142(1)Section 147Section 148Section 250

judgment of Abhishek Jain (supra), it was only done through on order under section 120(4)/(5). It was further submitted that under section 154(1), the ld. AO of that territorial area would have jurisdiction over an assessee on the basis of place of business or principle place

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)

mistake apparent from the record”. For this, it would be worthwhile to extract the provisions of Section 154 of the Act. Section 154(1) of the Act reads as follows :- Rectification of mistake. 154. (1) With a view to rectifying any mistake apparent from the record an income- tax authority

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)

mistake apparent from the record”. For this, it would be worthwhile to extract the provisions of Section 154 of the Act. Section 154(1) of the Act reads as follows :- Rectification of mistake. 154. (1) With a view to rectifying any mistake apparent from the record an income- tax authority

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)

mistake apparent from the record”. For this, it would be worthwhile to extract the provisions of Section 154 of the Act. Section 154(1) of the Act reads as follows :- Rectification of mistake. 154. (1) With a view to rectifying any mistake apparent from the record an income- tax authority

ILJIN AUTOMOTIVE PRIVATE LIMITED,,KANCHIPURAM vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 1496/CHNY/2024[2018-19]Status: DisposedITAT Chennai26 May 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 143(3)Section 154Section 154(3)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

ILJIN AUTOMOTIVE PRIVATE LIMITED,IRUNGATTUKOTTAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), ),, CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 1495/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 May 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 143(3)Section 154Section 154(3)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

ILJIN AUTOMOTIVE PRIVATE LIMITED,KANCHIPURAM vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 2(1), CHENNAI, CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 1494/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 May 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 143(3)Section 154Section 154(3)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

MANOJ TANTIA,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 5944/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Mar 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5944/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Baani Landbase Pvt Ltd., Dcit, Corporate One, Ground Floor, Vs. Circle-4(2), Plot No.5, District Center, Jasola, Central Revenue Building, Delhi. I.P. Estate, Delhi. Pan No.Aadcb0237E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 154Section 156Section 292B

authorities are required to examine for the purpose of rectifying the mistakes in the orders mentioned in sub clauses (a), (b) & (c) of section 154(1) of the Act”. 13. The ratios of all these decisions squarely apply to the assessee’s case. Therefore, respectfully following the above decisions

PRAKASH KUMARI PRITHVIRAJ BAFNA,MUMBAI vs. ITO -ACIT- CC-5(3), MUMBAI

The appeal of the appellant is dismissed as withdrawn

ITA 6341/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Mar 2025AY 2017-18

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Prakash Kumari Prithviraj Ito/Acit-Cc-5(3) Bafna Mumbai 2, Dariya Mahal-A, 80 Vs. Nepeansea Road, Malabar Hill, Mumbai-400 006. Pan : Aadpb8553E Appellant Respondent

For Appellant: Shri Anil GuptaFor Respondent: Shri Prashant Ghumare
Section 154(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Prakash

FLEMINGO LINERS PVT LTD.,,MUMBAI vs. ITO, WQARD-15(1)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 6176/MUM/2024[2012-13]Status: DisposedITAT Mumbai14 Jan 2025AY 2012-13
For Appellant: \nShri Jaiprakash BairagraFor Respondent: \nMs. Nidhi Agarwal (Sr. DR)
Section 143(3)Section 154Section 154(7)Section 234B

there is\ntime limit prescribed in Section 154(7) of the Act to pass a rectification\norder in terms of Section 154(1) of the Act. Admittedly, the Assessing\nOfficer has exercised powers of rectification to pass order\nPage | 10\nITA No. 6176/Mum/2024\nΑ.Υ. 2012-13\nFlemingo Liners ... nunder Section 154(1) of the Act which should have been passed within\nthe time limit of 4 years prescribed under Section 154(1) of the Act. In\nany case, it is settled law that where no time limit has been prescribed,\nthe order should be passed within a reasonable

NARESH JERAMDAS IDNANI ,MUMBAI vs. ITO, INT TAX WARD-2(2)(1), MUMBAI

Accordingly, Ground No.1.1. to 1.3. raised by the Appellant are allowed while all the grounds raised by the Appellant are dismissed as having being rendered infructuous

ITA 3787/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Nov 2024AY 2016-17

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Tarang Mehta / Shri Vijay MehtaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 154Section 154(7)Section 234D

there is time limit prescribed in Section 154(7) of the Act to pass a rectification order in terms of Section 154(1) of the Act. Admittedly, the Assessing Officer has exercised powers of rectification to pass order under Section 154(1) of the Act which should have been passed ... within the time limit of 4 years prescribed under Section 154(1) of the Act. In any case, it is settled law that where no time limit has been prescribed, the order should be passed within a reasonable time. In our view, unless the facts and circumstances of the case

IMPERIAL HOUSING, PUNE,PUNE vs. ITO, WARD-2(2), PUNE, PUNE

In the result, the appeal filed by the Revenue as well as the appeal filed by the assessee are dismissed

ITA 1792/PUN/2024[2015-16]Status: DisposedITAT Pune25 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(3)Section 154Section 154(1)Section 35D

apparent from the record, an Income-tax authority may do any one of the acts as mentioned in Clauses (a) to (d ) of section 154(1) of the Act. The other sub-sections deal with matters where the issue has been considered and decided in a proceeding

INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE vs. IMPERIAL HOUSING, PUNE

In the result, the appeal filed by the Revenue as well as the appeal filed by the assessee are dismissed

ITA 1120/PUN/2023[2015-16]Status: DisposedITAT Pune25 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(3)Section 154Section 154(1)Section 35D

apparent from the record, an Income-tax authority may do any one of the acts as mentioned in Clauses (a) to (d ) of section 154(1) of the Act. The other sub-sections deal with matters where the issue has been considered and decided in a proceeding

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