“Section 154(3)”

Section References (mined)Section 154Section 154(3)47 judgments

SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 315/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2021-22

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

Section 154Section 154(3)Section 195Section 200ASection 90Section 90(4)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA

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

record\nunder Section 154 of the Act. We have already noted hereinabove 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

THE TAMIL NADU DR AMBEDKAR LAW UNIVERSITY,CHENNIA vs. INCOME- TAX OFFICER (EXEMPTIONS) WARD 1, CHENNAI

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

ITA 833/CHNY/2026[2019-2020]Status: DisposedITAT Chennai06 Mar 2026AY 2019-2020

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:833/Chny/2026 िनधा"रण वष"/Assessment Year: 2019-20 The Tamil Nadu Dr. The Income Tax Officer Ambedkar Law University, Vs. (Exemptions), No.5, Poompozhil Campus, Ward 1, Dr. Dgs Dinakaran Salai, Chennai. Raja Annamalaipuram, Chennai – 600 028. Pan: Aadat 3528N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Ms. Ann Mary Baby, Cit सुनवाई क" तारीख/Date Of Hearing : 05.03.2026 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Addl/Jcit(A)-2, Pune Order Dated 27.01.2026 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2019-20 :- 2 -:

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Ms. Ann Mary Baby, CIT

Section 139(1)Section 147Section 148Section 154Section 154(3)Section 250

rectification order passed u/s.154 r.w.s.147 of the Act on 24.12.2024, demand of Rs.9,23,01,237/- has been raised against the assessee trust. Section 154(3) of the Act contemplates issuance of a notice if the proposed rectification results in enhancement of assessment / reducing of refund / increasing the liability

VIKAS GOYAL,BENGALURU vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU, BENGALURU

In the result appeal filed by the assessee is allowed

ITA 501/BANG/2025[2021-22]Status: DisposedITAT Bangalore16 Dec 2025AY 2021-22

Section 139(1)Section 143(1)Section 154Section 220(2)Section 234ASection 250

effect of enhancing the\nassessment or reducing the refund or otherwise increasing the\nliability of the assessee and hence the provision of section 154(3) of\nthe Act do not come in to play. Further, the ld.CIT (A)/NFAC was of\nthe view that under the provisions of section 154

SONMARG CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. ITO 19 3 1, PIRAMAL CHAMBER MUMBAI

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 5627/MUM/2025[2011-2012]Status: DisposedITAT Mumbai11 Dec 2025AY 2011-2012

Bench: Shri Sandeep Gosain

Section 143(1)Section 154Section 154(3)Section 154(8)Section 250Section 80P(2)Section 80P(2)(c)Section 80P(2)(d)

being interest income earned by the assessee from the co-operative bank that too in total violation of provisions of section 154(3) of the Act. 5. The appellant craves leave to add, amend, alter, modify or omit any of the aforesaid Grounds of Appeal as occasion may arise ... Application u/s. 154 of the Act to CPC and submitted that power u/s. 154 to disallow the claim is not permissible as per section 154(3), 154(6) of the Act. Annexure "D" is the copy of the acknowledgment of Rectification Application dated 12/11/2013. I say that the said Application

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

ITA 499/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

For Appellant: Shri Prakash Jhunjhunwala and ShriFor Respondent: Shri Shramdeep Sinha, CIT.DR &

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

ITA Nos. 498 & 499/Rjt/2025 Gopal Snacks Pvt. Ltd. vs. ACIT 1 आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

ITA 498/RJT/2025[2015-16]Status: DisposedITAT Rajkot08 Dec 2025AY 2015-16

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

{ "clean_text": "ITA Nos. 498 & 499/Rjt/2025\nGopal Snacks Pvt. Ltd. vs. ACIT\n1\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN

KSHIPRA ENTERPROISES,MUMBAI vs. ITO 23(2)(6), MUMBAI

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

ITA 4717/MUM/2025[2009-10]Status: DisposedITAT Mumbai27 Nov 2025AY 2009-10

Bench: Shri Sandeep Gosain

Section 143(3)Section 147Section 154Section 154(3)Section 154(7)Section 250Section 40

154 are time barred. Without prejudice to our submission: In regard to the assessment order u/s 154 being time barred and as per section 154(3) the appropriate opportunity and time needs to be given to the appellant before passing the order which the assessing officer failed to do which

VARUNENDRA NARAYAN DEEKSHIT,PUNE vs. CIT(A) , PUNE

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

ITA 988/PUN/2025[2020-21]Status: DisposedITAT Pune21 Nov 2025AY 2020-21

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Rajendra Agiwal

Section 10Section 139(5)Section 143(1)Section 154Section 154(3)

assessee. Ld. AR submitted that the rectification was made by the CPC suo moto and therefore a notice in accordance with section 154(3) was mandatory which was not given by the CPC therefore the rectification order passed u/s 154 becomes illegal ... 154(3) of the Act is required to be given to the assessee before 7 passing such rectification order. In this regard, section 154(3) of the Act is relevant which is as under :- “Rectification of mistake. 154. (1) With a view to rectifying any mistake apparent from the record

ASSYSTEM ENGINEERING AMD OPERATION SERVICES,FRANCE vs. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result the appeal of the assessee is dismissed

ITA 3392/DEL/2025[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2018-19 Assystem Engineering & Vs. Dy. Commissioner Of Operation Services Income Tax Circle-1(1) (1) Tour Egee 9-11 Allee De International Taxation Larche Courbevoie France- 92400 Pan No. Aajca2418E (Appellant) (Respondent)

Section 143(1)Section 154(3)Section 234Section 234DSection 250(6)Section 251(1)(a)

under section 234 D of the Act, without affording opportunity of being heard to the Appellant, was in violation to the provisions of section 154(3) of the Act and same was liable to be quashed. The CIT(A) further erred in erroneously upholding the said order passed

BBG METAL SYNDICATE PVT. LTD,CUTTACK vs. DCIT CIRCLE-1, CUTTACK, CUTTACK

In the result, we are of the view that no inference called for in the order of the CIT(A) and consequently we dismissed the same

ITA 361/CTK/2025[2020-21]Status: DisposedITAT Cuttack24 Sept 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.361/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2020-2021) Bbg Metal Syndicate Pvt. Ltd. Vs Dcit, Circle-1(1),Cuttack Badambadi, Behind Traffic Tower, Cuttack, 753009 Pan No. : Aaecb 4011 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri K. K Bal, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/09/2025 घोषणा की तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi Dated 28.03.2025 For The Assessment Year 2015-2016. 2. It Was Submitted By The Ld. Ar That The Returned Filed By The Assessee Came To Be Processed & Intimation Came To Be Issued U/S. 143(1) Of The Act. The Assessee Had Filed Rectification Application & The Cpc Had Rejected The Rejection Application. It Was Submission That It Was Not A Effective Rejection But Was In Fact Reprocessing Of The Intimation U/S. 143(1) Of The Act. It Was Submission That On Appeal The Ld.Cit(A) Had Observed The Page 3 Of His Order That The Issue Were Purely Factual & Required Verification Of The Claim At The End Of The Ao & At Consequently, Directed The Ao To Verify The Claim Made By The Appellant & Passed A Speaking Order U/S. 154 Of The Act Giving An Opportunity Of Being Heard

For Appellant: Shri K. K Bal, ARFor Respondent: Shri Vijay Singh, Sr. DR

Section 143(1)Section 154Section 154(3)

आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज

SIGMA CHEMTRADE PRIVATE LIMITED,INDORE vs. ITO-5(1), INDORE, INDORE

Appeal is allowed in terms mentioned above

ITA 160/IND/2025[2017-18]Status: DisposedITAT Indore29 Aug 2025AY 2017-18

Section 143(1)Section 154Section 154(3)Section 43B

{ "clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M

EIGHT ROADS INVESTMENT ADVISORS PRIVATE LIMITED,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE , BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed, as per our aforesaid

ITA 2928/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2928/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Eight Roads Investment Advisors Private Limited 16Th Floor, Plot No.82, Avighna House, Dr. Annie Besant Road, Worli, Mumbai-400 018 Pan: Aabcf1370N ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax/Cpc, Bengaluru ……""यथ" / Respondent

For Appellant: Ms.Chandari Shah a/wFor Respondent: Shri Himanshu Joshi, Sr. DR

Section 143(3)Section 154Section 250Section 36(1)(va)

आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT

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

having been passed by the Id. AO without giving any notice for allowing opportunity of being heard to the assessee in terms of section 154(3) of the Act, the said rectification order is bad in law and is violates the principles of natural justice. 3. For that ... regard. 3.1 The Ld. DR, on the other hand, stated that firstly section 154 rectification order was without any opportunity as envisaged under Section 154(3) of the Act. It was also pointed out that the basis on which the exemption has been withdrawn was on account of an amendment

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

proceedings u/s 154 is a debatable issue and the said adjustments has been done against the provisions of section 154(3),without an opportunity of being heard to the assessee. 6 I.T.A. No. 60/Asr/2025 Assessment Year: 2012-13 12. He further submitted , referring to the Tax Remission Claim Form ... resulting in increasing in liability of the assessee and the same is not legally justified without a separate SCN as per provisions of section 154(3) of the Act and in this case the assessee has not been allowed the right to defend. We are also of the opinion that

INCOME TAX OFFICER, FEROZEPUR vs. UNIVERSAL BIOMASS ENERGY PVT LTD, GURUHARSAHAI

In the result, the appeal of the Revenue is dismissed

ITA 231/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Jul 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Ashray Sarna, C.A

Section 140ASection 143(1)Section 154Section 250Section 80Section 801ASection 801A(4)Section 801A(7)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH

DHIREN RAMANLAL SHAH,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, the appeal is allowed

ITA 2534/MUM/2025[2022-23]Status: DisposedITAT Mumbai14 Jul 2025AY 2022-23

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 2534/Mum/2025 (नििाारण वर्ा / Assessment Year :2022-23) Dhiren Ramanlal Shah V/S. Income Tax Officer-19(1)(1) Fc-5011, Bharat Diamond बिाम 606, Piramal Chambers, Bourse, Bandra Kurla Dr. S. S. Rao Marg, Parel, Complex, Bandra (East), Mumbai- 400012 Mumbai- 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aayps3843B Appellant/अपीलार्थी .. Respondent/प्रनिवादी

For Appellant: Shri Atul Mehta/ Mr. Uday ShahFor Respondent: Shri Bhagirath Ramawat, Sr. DR

Section 139Section 139(1)Section 143Section 143(1)Section 154Section 154(3)Section 234FSection 250Section 92E

|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL

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)

dated 19 February 2021 is without jurisdiction as the said order was passed without providing an opportunity of being heard as required under section 154(3) of the Act which is in violation of principles of natural justice and thereby, liable to be quashed. 3. The Ld.DR opposed admitting

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)

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)

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