“Section 154(2)(b)”

Section References (mined)Section 154Section 154(2)(b)3 judgments

RAJENDRA KUMAR SHRIVASTAVA, DURG,DURG vs. ITO, NFAC, DELHI, DELHI

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

ITA 744/RPR/2025[2020-21]Status: DisposedITAT Raipur12 Dec 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.744/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Rajendra Kumar Shrivastava, Mig-42, Padmanabhpur, Durg (C.G.)-491 001 Pan: Alops3921M

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 139(1)Section 154Section 154(2)(B)Section 154(8)Section 155Section 186Section 36Section 36(1)(va)

order of the Ld.CIT(Appeals)/NFAC, dated 14.11.2025 for the assessment year 2020-21 as per the following grounds of appeal: “1. THAT SECTION 154(2)(B) SAYS AS UNDER-shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee

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

S K SHARMA CONTRACTOR,GHAZIABAD vs. ITO, WARD 2(2)(3), GHAZIABAD

In the result, the appeal is allowed as above

ITA 798/DEL/2023[1991-92]Status: DisposedITAT Delhi30 May 2024AY 1991-92

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 154Section 154(8)Section 220(2)Section 244A

accordance with law. It is worth mentioning here the content of the Circular No.73 dated 07.01.1972. "Circular No.73 dated 07.01.1972 Subject: Section 154(2)(b) - Applications for rectification of Mistakes - Statutory time-limit - Waiver of. In exercise of the powers conferred by clause (a) of sub0- section (2) of section