“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

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

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

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

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

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR

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

839/Bang/2022 A1], and the petitioner has filed statutory appeal as against this assessment order 20-9-2022 [Annexure A1], apart from seeking rectification under section 154 of the IT Act and when it is extended the advantage of certain interim orders against the demand computed after the assessment order

Tansa Trust, Delhi vs. Assistant Commissioner, Income Tax (CPC), Bangalore

The appeal is allowed for statistical purposes

ITA 1704/DEL/2021[2014-15]Status: DisposedITAT Delhi30 May 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Tansa Trust, Vs Acit (Cpc), C/O Bajaj Auto Limited, Post Bag No.2, Electronic City B-60/61, Naraina Industrial Area, Post Office, Phase Ii, Bangalore. New Delhi – 110 028. Pragun Finance Pvt. Ltd. Pan: Aaatt0504A (Appellant) (Respondent) Assessee By : Ms Vasanti Patel, Ca & Shri M.A. Gohel, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024

For Appellant: Ms Vasanti Patel, CA &For Respondent: Shri Amit Katoch, Sr. DR

Section 11Section 11(5)Section 12ASection 13(1)Section 143(1)Section 154Section 35ASection 80Section 80G

above year, CPC Bangalore denied exemption under Chapter VI-A of the Act and assessed accordingly. The Appellant had furnished an application for rectification under Section 154 of the 2 Act through e-filing account against this intimation and did not filed any appeal against this intimation under Section ... 14/03/2016. However, in Paper-book Page No. 27, is the copy of intimation under Section 154 of the Act whereby the application for rectification under Section 154 of the Act is allegedly rejected, for the following reasons; "On Verification, it is seen that there is no prima facie error

Rekha Nilesh Shah, Mumbai vs. ITO, Ward 32(3)(2), Mumbai

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

ITA 2300/MUM/2023[2013-2014]Status: DisposedITAT Mumbai17 May 2024AY 2013-2014

Bench: Shri Vikas Awasthy () & Shri Amarjit Singh ()

Section 147Section 148Section 68Section 69

said addition is a result of arithmetic error. The assessee has already made an application dated 6.2.2018 before the Assessing Officer seeking rectification under section 154 of the Act. The said application has not been decided by the Assessing Officer so far. The Assessing Officer is directed to dispose

G.S. Dream Home LLP, Ajmer vs. DCIT, Central Circle, Ajmer

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

ITA 24/JPR/2024[2020-21]Status: DisposedITAT Jaipur10 Apr 2024AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), Dr. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Ajey Malik, CIT-DR

Section 115BSection 132Section 144Section 153ASection 153CSection 69A

Commissioner of Income Tax v Premier Automobiles Ltd. ), when once the assessment order has been the subject matter of rectification under section 154, the self same issue cannot be the subject matter of reassessment by taking recourse to section 147 of the Act. Thus, on the facts that are available

Backbone Tarmet Ng Jv, Ahmedabad vs. The Income-Tax Officer, Ward-5(2)(2), Ahmedabad

The appeal of the assessee is allowed in above terms

ITA 315/AHD/2022[2005-06]Status: DisposedITAT Ahmedabad05 Apr 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2005-06 Vs. Backbone Tarmet Ng Jv, The Income-Tax Officer, A-9, Kumud Apartment, Ward-5(2)(2), Near Stadium Five Roads, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Aaaab 3885 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ca Revenue By : Shri Vipul Chavda, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 28/03/2024 घोषणा की तारीख /Date Of Pronouncement: 05/04/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.06.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. Grounds Raised Are As Under :- “1. The Ld. Cit(A)-Nfac Erred On Facts & In Law In Deciding Appeal Ex- Parte Without Appreciating That Business Of The Appellant Has Been Closed Since Covid-19 & Therefore, In Absence Of Any Office, Notice(S) Claimed To Be Have Been Served Through Email Could Not Be Communicated To The Partners Of The Appellant. Without Prejudice To This It Is Submitted That No Notice(S) Came To Be Served On The Appellant At The Designated Email Stated In Form No. 35 For The Purpose Of Service Of Notice(S). Backbone Tarmet Ng Jv Vs. Ito Ay : 2005-06 2

For Appellant: Shri Sakar Sharma, CAFor Respondent: Shri Vipul Chavda, Sr. DR

Section 139(1)Section 143(3)Section 154Section 234BSection 234DSection 250Section 250(6)Section 40

Section 154 of the Act would be maintainable. The order of the Assessing Officer was passed dealing with the assessee's application for rectification under Section 154 of the Act in which, a specific prayer of the assessee was that the expenditure be recognized during the financial year in which

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, the appeal of the assessee in I

ITA 77/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Mar 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora, Shri PranayFor Respondent: Ms. Manju Thakur, Sr. DR

Section 10ASection 115JSection 143(3)Section 154Section 271(1)(c)Section 37(1)

Weighted deduction under Section 35(2AB) of the Ac other R&D expenditure of Rs. 8,17,46,000 (through rectification under section 154 of the Act)  Disallowance of ESOP expenditure of Rs. 34,65,39,003 not debited to P&L  Pre-commencement revenue expenses incurred at Pithampur

Asstt. CIT -Circle-3(4), Mumbai vs. M/S. Lupin Ltd., Mumbai

In the result, the appeal of the assessee in I

ITA 1241/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Mar 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora, Shri PranayFor Respondent: Ms. Manju Thakur, Sr. DR

Section 10ASection 115JSection 143(3)Section 154Section 271(1)(c)Section 37(1)

Itw India Superannuation Fund, Gurgaon vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 37/HYD/2024[2015-16]Status: DisposedITAT Hyderabad28 Feb 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri M. Surya Kiran, ARFor Respondent: Shri N. Raja Kumar, DR

Section 10(25)Section 154

that the assessee, ITW India Superannuation Fund pleaded to condone the delay on the ground that the assessee was pursuing alternative remedy of rectification under section 154 of the Act, seeking relief, but subsequently, on realizing the proper procedure, they filed the appeal before the learned CIT(A), which

Assistant Commissioner of Income Tax, Circle - 7(1), Kolkata vs. Britannia Industries Limited, Kolkata

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

ITA 888/KOL/2023[2018-2019]Status: DisposedITAT Kolkata26 Feb 2024AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.888/Kol/2023 Assessment Year: 2018-19 Assistant Commissioner Of Income-Tax, ………. Appellant Circle-7(1), Kolkata. Vs. Britannia Industries Ltd. (Pan: Aabcb2066P) …………….. Respondent Appearances By: Shri Abhijit Kundu, Cit (Dr) Appeared For Appellant Shri Akkal Dudhewala, Fca Appeared For Respondent . Date Of Concluding The Hearing : 19.12.2023 Date Of Pronouncing The Order : 26.02.2024 Order Per Manish Borad: This Appeal Filed By The Revenue Pertaining To The Assessment Year (In Short “Ay”) 2018-19 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax, Nfac, Delhi [In Short Ld. “Cit(A)”] Dated 24.03.2023 Arising Out Of The Assessment Order Framed U/S 143(3) Read With Sections 143(3A) & 143(3B) Of The Act By Ao, Income Tax Department, National E-Assessment Centre, Delhi Dated 22.03.2021. 2. There Is A Delay Of 93 Days In Filing The Instant Appeal. An Application For Condonation Of Delay Has Been Filed By The Revenue Which Is Placed On Record. After Perusal Of The Same, We Notice That I.T.A. No. 888/Kol/2023 A Y: 2018-19, Britannia Industries Ltd. Though The Impugned Order Was Passed On 24.03.2023 But The Same Was Received In The Office Of The Ld. Cit(A), Kolkata On 04.08.2023 To This Effect A Certificate Is Filed By The Revenue Authorities. Considering This To Be Reasonable Cause & In The Larger Interest Of Justice, We Condone The Delay & Admit The Appeal For Adjudication.

Section 143(3)Section 250Section 35

passing of this Assessment Order when assessee received Form No.3CL from DSIR for AY 2018-19, assessee can move in a request for Rectification under Section 154 of the Income Tax Act, 1961 and due consideration should be given to the Rectification plea of the assessee. Allowance of expenditure under

Presidency Kid Leather Private Limited, Chennai vs. DCIT, Corp. Circle-5(2), Chennai

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

ITA 1524/CHNY/2023[2011-12]Status: DisposedITAT Chennai22 Feb 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.1524/Chny/2023 िनधा"रण वष"/Assessment Years: 2011-12

For Appellant: Ms. S. Vidhya, F.C.AFor Respondent: Shri D. Hema Bhupal, JCIT

Section 143(3)Section 154

that against the assessment order under section 143(3) r.w.s. 254 of the Act, the assessee pursued alternate remedy in the form of rectification under section 154 of the Act. Thus, the ld. counsel prayed for condonation of delay in filing the appeal before

Vipul Parimal Thakore, Mumbai vs. ADIT, CPC, Bengaluru

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

ITA 3595/MUM/2023[2020-21]Status: DisposedITAT Mumbai19 Feb 2024AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Shri.Anuj Krisnadwala.ARFor Respondent: Smt.Usha Gaikwad.Sr. DR

Section 139(4)Section 143(1)Section 234ASection 90

dated 28.05.2020 was passed. He pointed out that the Assessing Officer or the CIT(A) did not dismiss the Assessee application for rectification under Section 154 of the Act on the ground that the issue was debatable but rather the decision was given that the relevant rule was mandatory

Mr John Arunkumar Diaz, Mumbai vs. DCIT 19 (1), Mumbai

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

ITA 3647/MUM/2023[2018-19]Status: DisposedITAT Mumbai15 Feb 2024AY 2018-19

Bench: Pavan Kumar Gadale & Shri Gagan Goyaljohn Arunkumar Diaz Vs. Dcit-19(1), 8A, Saahil, Room No. 203, 2 Nd Floor, 14 Altamount Road, Matrumandir, Tardeo, Mumbai-400026 Mumbai-400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aecpd6518C Appellant .. Respondent

For Appellant: Shri.Mahesh Rajora.ARFor Respondent: Smt.Usha Gaikwad.Sr.DR

Section 139(1)Section 44ASection 90

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh

Madhav Krg Ltd, Mandi Gobindgarh vs. DCIT, Central Circle Patiala, Patiala

In the result, the appeal of the assessee is allowed

ITA 545/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh02 Feb 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashok Goel, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 143(1)Section 143(2)Section 143(3)Section 154

view that there was no mistake apparent from the record and the request of the assessee for seeking necessary rectification under section 154 was rejected. 3. It was submitted that being aggrieved with the said action of the AO, the assessee carried the matter in appeal before

S M K R Vashi High School, Na vs. Arivs.Income Tax Officer, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR

Section 11Section 12ASection 143(1)

principle, the petition is allowed. The impugned order passed by respondent dated 12-3-2021 is quashed and aside. The impugned order of rectification under section 154 of the Act dated 25-1-2019 is also quashed and set aside. The application for condonation of delay filed by the petitioner

Mansarover Health Care (P) Ltd., Rohtak vs. ITO, Ward- 3, Rohtak

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

ITA 899/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Dec 2023AY 2014-15

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 133ASection 143(1)Section 143(3)Section 154

declared income of Rs. 25,00,000/-, thus in our opinion there is no scope for the A.O. for any rectification under Section 154 of the Act . Thus, the Ld. CIT(A) has committed error by upholding the addition of Rs. 25,00,000/- made by the A.O. u/s 154

The Dy. Commr. of Income Tax, Cir.-1(1), Rajkot-Gujarat vs. M/S Jyoti Cnc Automation Pvt. Ltd., Rajkot-Gujarat

In the result, appeal of the Revenue is dismissed

ITA 24/RJT/2022[2014-15]Status: DisposedITAT Rajkot29 Nov 2023AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

Section 115JSection 143(3)Section 154

cess and, therefore, rectification order passed under Section 154 of the Act was justifiable. In fact, the issue is not debatable and a rectification under Section 154 of the Act is a valid rectification as the assessee company never claimed surcharge and education cess as part of tax in earlier

Hillway Sadhna Co Op Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Mumbai

ITA 2675/MUM/2023[2007-2008]Status: DisposedITAT Mumbai20 Nov 2023AY 2007-2008

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri K Shivram, ARFor Respondent: Shri Joginder Singh, Sr. DR

Section 143(1)Section 154Section 80P(2)(d)

notice that the assessee has submitted a letter before the CIT(A)-41 dated 27.06.2019 stating that the AO has agreed for the rectification under section 154 of the Act to allow deduction under section 80P(2)(d). On perusal of the Affidavit filed by the counsel of the assessee

Van Ooord India Pvt. Ltd, Mumbai vs. ACIT Cir 5(3) (2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1686/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 Van Oord India Pvt Ltd Acit Circle 5(3)(2) 201, 2Nd Floor, Central Aaykar Bhavan, Mk Road, Vs. Plaza, 166 Cst Road, Mumbai- 400020 Kalina, Mumbai- 400098

For Appellant: Shri. Divesh ChawlaFor Respondent: Shri. Ajay Kumar Sharma & Anil Sant

Section 250

approach the Assessing Officer for rectification under Section approach the Assessing Officer for rectification under Section approach the Assessing Officer for rectification under Section 154 of the Act. 154 of the Act. 7.4 Reliance is placed on the decision in the case of [2013] 35 7.4 Reliance is placed ... Officer through an to raise the issue before the Assessing Off icer through an Van Oord India Pvt Ltd 8 application for a rectification under Section 154 of the Act application for a rectification under Section 154 of the Act application for a rectification under Section 154