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“rectification under section 154”

Rectification & RevisionSection 154Section 154322 judgments

The decision most relied on for rectification under section 154 is ACIT v. Saurashtra Kutch Stock Exchange Ltd. (305 ITR 227), cited in 470 judgments on BharatTax.

Leading authorities on rectification under section 154

ACIT v. Saurashtra Kutch Stock Exchange Ltd.
305 ITR 227 · 2008 · Supreme Court
470
citing judgments

Non-consideration of a decision by a jurisdictional High Court or the Supreme Court constitutes a mistake apparent from the record. However, non-consideration of a non-jurisdictional High Court decision does not typically amount to such a mistake.

T.S. Balaram ITO v. Volkart Bros.
82 ITR 50 · 1971 · Supreme Court
382
citing judgments

A mistake apparent from the record under Section 154 must be an obvious and patent error, not one that requires a long and elaborate process of reasoning or where two opinions are conceivable. Rectification under Section 154 is not permissible for re-examining issues already considered or requiring detailed re-computation.

Mavilayi Service Co-operative Bank Ltd. v. CIT
414 ITR 67 · 2019 · High Court
190
citing judgments

The Full Bench of the Kerala High Court held that a co-operative bank or society is not entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act if it provides loans to non-members. This decision was subsequently overruled by the Supreme Court.

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation
330 ITR 578 · 2011 · High Court
115
citing judgments

Interest under Section 234B is generally not leviable on non-residents whose income is subject to tax deduction at source under Section 195, provided the non-resident assessee did not induce short or non-deduction of TDS by the payer.

CIT v. Aruna Luthra
252 ITR 76 · 2001 · High Court
87
citing judgments

Rectification under Section 154 is permissible based on a subsequent judgment of the Jurisdictional High Court or the Supreme Court. Such a judgment clarifies the law as it always stood, thereby revealing a mistake apparent from the record.

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.

Mepco Industries Ltd. v. CIT
319 ITR 208 · 2009 · Supreme Court
50
citing judgments

A mistake rectifiable under Section 154 must be obvious and apparent from the record, not one that requires a long process of reasoning or constitutes a mere change of opinion.

Laxmndas Bhatia Hingwala Pvt. Ltd. v. Asst. CIT
330 ITR 243 · 2011 · High Court
49
citing judgments

An order cannot be amended under Section 254(2) of the Income-tax Act, 1961, if it involves debatable issues of fact or law. The power under this section is restricted to rectifying mistakes apparent from the record.

Judgments citing rectification under section 154

DE vs. Than Trust, Vadodara

The appeal of the assessee is allowed

ITA 1729/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2016-17

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R
Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154Section 234A

Income Tax Act, 1961 dated 21.02.2018 thereby rejecting the said claim by the Revenue. Thereafter, the assessee trust filed rectification under Section 154 of the Act and subsequently filed Form 10B along with condonation of delay application under Section 119(2)(b) of the Act. 4. The PCIT (Exemption) rejected

ITO, Ahmedabad vs. Udayan Mandavia, Ahmedabad

In the result, the appeal filed by the Department is dismissed

ITA 154/AHD/2026[2017-18]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sudhakar Verma, Sr. DRFor Respondent: Shri Palak Pavagadhi, AR
Section 115BSection 144BSection 147Section 154Section 69A

issue is debatable in nature and therefore cannot be rectified under section 154 of the Act. The CIT(Appeals) further observed that rectification under section 154 of the Act can be carried out only in respect of a mistake apparent from record and not on issues requiring detailed examination

Amith Vishnav Gudimella, Hyderabad vs. ITO, Ward-12(1), Hyderabad

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

ITA 1705/HYD/2025[2020-21]Status: HeardITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: MS Reema Yadav, Sr. AR
Section 143(1)Section 154Section 90Section 91

also observed that the issue of allowability of FTC is not a debatable issue and only one view is possible and thus seeking rectification under Section 154 14 ITA.No.1705/Hyd./2025 could be resorted by the assessee. Similar view has been taken in 42 Hertz Software India

Mrs. Gauri Hiren Bhanu, Mumbai vs. ITO Ward 17(3)(1), Mumbai

ITA 8275/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Mar 2026AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Hari S. Raheja, ARFor Respondent: Assessee by
Section 143(1)Section 143(3)

taxable income of the assessee. 6. Per contra, the ld. DR submitted that such errors can be rectified even if an application for rectification under section 154 would have been furnished by the assessee before the ld. AO. 7. Having considered the rival submissions, on perusal of the records

Divya Dinesh, Bengaluru vs. DCIT, Circle-7(1)(1), Bangalore

In the result appeal of the assessee is allowed

ITA 2194/BANG/2025[2019-2020]Status: DisposedITAT Bangalore24 Feb 2026AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Balusamy N, JCIT
Section 115BSection 143(1)Section 154Section 250Section 80G

issue involved was debatable in nature and therefore could not be treated as a mistake apparent from record for the purpose of rectification under section 154 of the Act. Accordingly, the action of CPC in not allowing the intra-head adjustment was upheld. 7.2 With regard to the deduction under

Dinesh Chand Jain, Kanpur vs. Dy. Commissioner of Income Tax, Central Circle-1, Kanpur

In the result, the appeal of the assessee is allowed

ITA 692/LKW/2025[2012-13]Status: DisposedITAT Lucknow17 Feb 2026AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Dinesh Chand Jain, Vs. Dy. Cit, 7/189, Swaroop Nagar, Kanpur- Central Circle-1, Kanpur 280002, U.P. Pan: Adbpj2732Q (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Add Cit Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 17.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Ao Under Section 143(3) R.W.S. 154 Of The Income Tax Act, 1961 On 28.04.2016. The Grounds Of Appeal Are As Under:- “1.1 Because The Id. "Cit(A)" Has Erred In Law & On Facts In Upholding The Action Of The Assessing Officer In Withdrawing The Refund Of Interest Amounting To Rs. 8,20,163/-, Paid To The Assessee U/S 244A Of The Income-Tax Act, 1961 On Excess Amount Of Self-Assessment Tax Paid U/S 140A Of The Act. 1.2 Because The View Taken By Id. "Cit(A)" While Upholding The Action Of The Assessing Officer Is Based On Misinterpretation Of The Provisions Of Clause (B) Of Sub-Section (1) Of Section 244A Of The Act, As Applicable At The Relevant Point Of Time. 2. Because, In Any Case & Without Prejudice To The Grounds Hereinfore, While Upholding The Action Of The Assessing Officer In Withdrawing The Interest Paid To The Assessee U/S 244A Of The Act, The Ld. "Cit(A)" Failed To Appreciate That The Issue Of Payment Of Interest On Excess Amount Paid U/S 140A Was Debatable In Nature & It Could Not Have Been Decided By Invoking The Provisions Of Section 154 Of The Act As The Same Did Not Constitute A Mistake Apparent From The Record.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.R.N. Shukla, Add CIT DR
Section 140ASection 143(3)Section 154Section 240Section 244Section 244ASection 244A(1)(a)Section 244A(1)(b)

interest allowed earlier under section 244A on self-assessment tax paid under section 140A was contrary to the law and its withdrawal through rectification under section 154 was a correction of an apparent mistake on record. He accordingly, dismissed the appeal of the assessee. 5. The assessee is aggrieved

Dilip Vengsarkar Foundation, Mumbai vs. Income Tax Officer (Exepmtion) 1(2), Mumbai

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

ITA 7791/MUM/2025[2024-25]Status: DisposedITAT Mumbai17 Feb 2026AY 2024-25

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardilip Vengsarkar Ito(Exemption)- Foundation 1(2), A-5, Sportsfield, 9A Khan Vs. Room No. 620, 6Th Abdul Gaffar Khan Road, Floor, Cumball Hill Worli Colony, Worli, Mtnl Telephone Mumbai-400 030 Exchange Building, Pedder Road, Dr. G. S. Marg, Mumbai-400 026 Pan/Gir No. Aaatd1346G (Applicant) (Respondent) Assessee By Shri Nikhil Damle & Shri Himmat Rajput, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 17.02.2026

Section 11Section 143(1)Section 154Section 250

appellant. 17. We make it clear that we have not expressed any opinion on the merits of the issues involved in the rectification under section 154, and all contentions of both parties are left open. 18. In the result, the appeal of the assessee is allowed for statistical purposes. Order

DCIT (International Taxation)-2, Hyderabad vs. Thogarchedu Subha Sri, Hyderabad

The appeal of the Revenue is dismissed

ITA 1058/HYD/2025[2023-24]Status: DisposedITAT Hyderabad11 Feb 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri BG Reddy, Advocate
Section 115A(1)(a)Section 143(1)Section 154Section 90(4)Section 90(5)

delayed filing of Form No.67 beyond the due date under section 139(1) of the Act. It was further contended that rectification under section 154 of the Act was not permissible in the present case, as there was no mistake apparent from the record, since Form No.10F was admittedly ... However, no such mandate exists for Form No.10F. Further, as regards the objection of the Revenue relating to rectification under section 154 of the Act, we find that the denial of DTAA benefit was purely mechanical due to non-availability of Form No.10F at the relevant time. Once the assessee

Calcutta New School Society, Kolkata vs. ITO, Ward 1(1), Exempt, Kolkata

ITA 1021/KOL/2025[2022-2023]Status: DisposedITAT Kolkata10 Feb 2026AY 2022-2023

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 154Section 250Section 5Section 80G

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant

Opulent Auto Care Private Limited, Pune vs. TDS, Ward-2, Pune

ITA 1712/PUN/2025[2013-14(26Q-Q4)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

specifying the amount payable or refundable. It was further noted that this intimation generated after 36 processing TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section ... generated under which, if any amount is found to be payable, then such intimation generated after processing of TDS returns is subject to rectification under section 154 of the Act and / or is also appealable under section 246A of the Act, since the demand issued by the Assessing Officer

Opulent Auto Care Private Limited, Pune vs. TDS, Ward-2, Pune

ITA 1711/PUN/2025[2013-14(24Q-Q3)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

specifying the amount payable or refundable. It was further noted that this intimation generated after 36 processing TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section ... generated under which, if any amount is found to be payable, then such intimation generated after processing of TDS returns is subject to rectification under section 154 of the Act and / or is also appealable under section 246A of the Act, since the demand issued by the Assessing Officer

Opulent Auto Care Private Limited, Pune vs. TDS Ward-2, Pune

ITA 1710/PUN/2025[2013-14(24Q-Q4)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

specifying the amount payable or refundable. It was further noted that this intimation generated after 36 processing TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section ... generated under which, if any amount is found to be payable, then such intimation generated after processing of TDS returns is subject to rectification under section 154 of the Act and / or is also appealable under section 246A of the Act, since the demand issued by the Assessing Officer

Opulent Auto Care Private Limited, Pune vs. TDS, Ward-2, Pune

ITA 1709/PUN/2025[2013-14(24Q-Q2)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

specifying the amount payable or refundable. It was further noted that this intimation generated after 36 processing TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section ... generated under which, if any amount is found to be payable, then such intimation generated after processing of TDS returns is subject to rectification under section 154 of the Act and / or is also appealable under section 246A of the Act, since the demand issued by the Assessing Officer

Opulent Auto Care Private Limited, Pune vs. TDS, Ward-2, Pune

ITA 1708/PUN/2025[2013-14 (26Q-Q3)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

specifying the amount payable or refundable. It was further noted that this intimation generated after 36 processing TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section ... generated under which, if any amount is found to be payable, then such intimation generated after processing of TDS returns is subject to rectification under section 154 of the Act and / or is also appealable under section 246A of the Act, since the demand issued by the Assessing Officer

Honda Trading Corporation India Private Limited, New Delhi vs. Dc/ACIT, Circle 10(1), Delhi / Assessment Unit, Income Tax Department, New Delhi

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

ITA 5286/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144Section 144CSection 92C

warranted on this issue considering the facts and merits of the case.” 7. In view of the above, the total adjustment made after rectification under section 154, is tabulated as under: Sr. Noj. Nature of Pursuant to Pursuant to International DRP order rectification Transaction (Rs.) U/s 154 (Rs.) 1 Commission

Mihijam Educational Trust, Kolkata vs. I.T.O., Ward - 30(1), Kolkata

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

ITA 2074/KOL/2025[2023-2024]Status: DisposedITAT Kolkata29 Jan 2026AY 2023-2024

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10Section 139(1)Section 143(1)

current application amounts to an afterthought. The primary ground taken by the assessee for the delay was that they had opted for rectification under section 154 of the Act and only upon rejection of the same, they decided to file the appeal. the Ld. CIT(A) was of the view

Apurva Ashwin Desai, Mumbai vs. Addl/JCIT (A)-2, Mumbai

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

ITA 5288/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Jan 2026AY 2023-24

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 143(1)Section 154

particularly when the assessee has disclosed the transaction and claimed the resultant capital loss in the return of income. 6. The scope of rectification under section 154 extends to correcting mistakes apparent from the record. Denial of TDS credit, despite its clear reflection in Form No. 26AS and absence

Jyoti Chauhan, New Delhi vs. Assessing Officer Ward 6(1), Delhi

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

ITA 6368/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Jan 2026AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri Gautam Swaroop, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 10(38)Section 144BSection 147Section 148Section 148ASection 149Section 151ASection 154Section 250Section 68

That the Ld. CIT(A) erred in failing to grant a reasonable opportunity of being heard to the Assessee before carrying out a rectification under Section 154 which had the effect of enhancing/increasing the liability on the Assessee. 15. That the Ld. CIT(A) has erred ... through rectification of an alleged mistake. 17. That the Ld. CIT(A)/AO enhanced the liability on the Assessee by virtue of a rectification under Section 154 on 08.07.2025 and then hurriedly passed the order under Section 250 on 30.09.2025 without affording the Assessee a reasonable opportunity to place

Advanced Computers and Mobiles India Private Limited, Mumbai vs. DCIT Circle 1(1)(1), Mumbai

In the result, the ground No

ITA 3212/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jan 2026AY 2018-19

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Advanced Computers & Mobiles Dcit, Circle – 1(1)(1), Mumbai Room No. 533, 5Th Floor, India Private Limited Vs Unit No. 9, Ground Floor, Aayakarbhavan, M.K. Road, Yusuf Building, Flora Fountain, Fort, Mumbai – 400020. Mumbai – 400001. [Pan: Aamca5425A] Appellant / Assessee Respondent / Revenue

Section 139(4)Section 147Section 148Section 148ASection 151ASection 254(1)

support of ground no. 5, the ld. AR of the assessee submits that assessee has filed application for rectification under section 154 before assessing officer and explained that in the original return of income, the assessee inadvertently missed to claim deduction of excess VAT and GST paid by assessee. Thus

Hero Fincorp Limited, New Delhi vs. ACIT, Circle 11(1), Delhi, C.R. Building

ITA 2542/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Satbeer Singh Godara & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.2542/Del/2024 निर्धारणवर्ष/Assessment Year:2017-18 Hero Fincop Ltd., 34 Community Centre, Basant Lok, Vasant Vihar, New Delhi-110057 बनाम Vs. Assistant Commissioner Of Income Tax, Circle-11(1) C. R. Building, New Delhi-110002 अपीलार्थी Appellant प्रत्यर्थी/Respondent Pan:Aaach0157J Assessee By Shri Rohit Jain, Adv., Shri Deepesh Jain, Adv. & Shri Himanshu Aggarwal Adv. Revenue By Ms. Pooja Swaroop, Cit(Dr) सुनवाईकीतारीख / Date Of Hearing: 14.01.2026 उद्घोषणाकीतारीख/Pronouncement On 16.01.2026 आदेश /Order Per Brajesh Kumar Singh, Am, The Assessee Is Engaged In The Business Of ‘Hire Purchase Leasing & Finance'. This Appeal Is Filed By The Assessee Against The Order Of National Faceless Appeal Center (Nfac)/(First Appellate Authority Hereinafter Referred As “Faa”), Delhi Dated 27.03.2024 Arising Out Of Assessment Order U/S 143(3) Of The Act Dated 29.12.2019For The Assessment Year 2017-18. 2. The Assessee Has Raised Following Grounds Of Appeal: “Disallowance Of Provision For Collection Charges -Rs. 9,75,00,000/-

Section 143(3)Section 154Section 251(1)Section 56(2)(viib)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESDIENT (THIRD MEMBER), SHRI SATBEER