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“Section 154(1)(b)”

Section References (mined)Section 154Section 154(1)(b)8 judgments

The decision most relied on for Section 154(1)(b) is 1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2 (2 SCC 453), cited in 222 judgments on BharatTax.

Leading authorities on Section 154(1)(b)

1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2
2 SCC 453 · 1997 · Reported
222
citing judgments

When an appeal or revision is filed against an order passed by a subordinate forum, and a superior forum modifies, reverses, or affirms that decision, the order of the subordinate forum merges into the superior forum's decision, which then becomes the sole operative and enforceable order.

CIT v. G.M. Knitting Industries (P.) Ltd.
376 ITR 456 · 2015 · Supreme Court
221
citing judgments

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

Addl. CIT v. J.K. D'Costa
133 ITR 7 · 1982 · High Court
57
citing judgments

Debatable issues cannot be rectified under Section 154 of the Income-tax Act, as rectification is limited to mistakes apparent from the record.

CIT v. Hardeodas Agarwalla Trust
198 ITR 511 · 1992 · High Court
46
citing judgments

Filing an audit report, such as Form 10B under Section 12A(1)(b), is a directory procedural requirement for charitable trusts, not mandatory. If the report is not filed with the return, the Assessing Officer must provide an opportunity to rectify the defect before completing the assessment.

CIT v. Groz Beckert Asia Ltd.
31 Taxmann.com 155 · 2013 · High Court
43
citing judgments

Corporate club membership fees paid by an assessee-company for a limited period, when intended for running the business and producing benefits for the company, are deductible as a business expense and not considered personal expenses.

Sonakshi Sinha v. CIT
142 Taxmann.com 414 · 2022 · ITAT
37
citing judgments

The requirement to file Form 67 by the due date for claiming foreign tax credit is directory, not mandatory, if filed before the completion of assessment proceedings.

Social Security Scheme of GICEA v. CIT (Exemptions)
147 Taxmann.com 283 · 2023 · High Court
31
citing judgments

An assessee trust substantially satisfying conditions for exemption under section 11 should not be denied exemption merely due to delay in filing the audit report in Form 10B, as the legislature has conferred wide discretionary powers to condone such delay.

CIT v. GEI Engineering Ltd.
263 ITR 221 · 2003 · High Court
28
citing judgments

The scope of adjustment under Section 143(1)(a) is limited and has been well-settled by judicial pronouncements.

Judgments citing Section 154(1)(b)

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

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

M/S. Bata India Ltd., Kolkata vs. DDIT, CPC, Bengaluru

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री संजय

Infosoft Global P Ltd., Kolkata vs. DCIT, Cir. 1(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 501/KOL/2024[2020-21]Status: DisposedITAT Kolkata21 Mar 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 143(3)Section 250

आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज

Mstc Ltd, Kolkata vs. Jurisdictional Assessing Officer, Cir-1(1), Kolkata.

In the result, the appeal of the assessee is dismissed

ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT

Hariom Biotech Agri Farming, Nagpur vs. DCIT CPC Bengaluru, CPC Bengaluru Karnataka

In the result, appeal filed by the assessee is dismissed

ITA 300/NAG/2023[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 10Section 143(1)Section 154Section 154(1)(b)Section 2

face of the ITR filed by the assessee and this being a mistake apparent from record, it can be rectified under section 154(1)(b), which provides for amendment of any intimation, or deemed intimation under section 143(1) in case of mistake apparent from record. However, the could

Gmr Energy Limited, Bengaluru vs. Assistant Director Income Tax, CPC, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

cannot be done u/s 143(1) cannot be done by Ld. CIT(A) or u/s 154 of the Act. As per provisions of section 154(1)(b) of the Act, the A.O. cannot go beyond any intimation passed u/s 143(1) of the Act. We may note that what cannot ... done u/s 143(1) of the Act cannot be done by taking resort to section 154(1)(b) of the Act. Making any adjustment to the returned income by way of provisions of section 154 of the Act will amounting to do an Act, which cannot be done directly under

Gmr Energy Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

cannot be done u/s 143(1) cannot be done by Ld. CIT(A) or u/s 154 of the Act. As per provisions of section 154(1)(b) of the Act, the A.O. cannot go beyond any intimation passed u/s 143(1) of the Act. We may note that what cannot ... done u/s 143(1) of the Act cannot be done by taking resort to section 154(1)(b) of the Act. Making any adjustment to the returned income by way of provisions of section 154 of the Act will amounting to do an Act, which cannot be done directly under