“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

Shri Barwala Panjrapole, Ahmedabad vs. The ITO, Ward-2, Exemp., Ahmedabad

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

ITA 88/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jun 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Hargovind Singh, Sr. DR

Section 11Section 12A(1)(B)Section 143(1)Section 143(1)(a)Section 154

condone such delay. Accordingly, the Shri Barwala Panjrapole vs. ITO Asst. Year –2022-23 - 4– Gujarat High Court directed that the order of rectification under section 154 be quashed. 11. In the case of JCIT vs. Gujarat Energy Development Agency154 taxmann.com 348 (Ahmedabad-Trib.), the ITAT held that where assessee

DCIT, Central Circle-3(2), Mumbai vs. Ganesh Polychem Ltd., Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2664/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Jun 2025AY 2018-19

Bench: Ms. Padmavathy Sshri Sandeep Singh Karhaildcit, Central Circle – 3(2) Room No.402, Kautilya Bhawan, Bkc, Mumbai - 400051 ……………. Appellant Pan – Aabcg6160B V/S Ganesh Polychem Ltd., 2Nd Floor Udyog Kshetra, Mulund Goregoan Link Road Mulund (W) ……………. Respondent Mumbai - 400080 Assessee By : Shri Sanjay R. Parikh, Ca Revenue By : Shri Arun Kanti Datta, Cit(Dr)

For Appellant: Shri Sanjay R. Parikh, CAFor Respondent: Shri Arun Kanti Datta, CIT(DR)

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 154Section 250

resulting in creation of any capital asset. 5. On the facts and in the circumstances, the Ld. CIT(A) erred in holding that rectification under Section 154 of the Income Tax Act, 1961 amounted to reassessment, whereas it merely corrected an evident mistake without conducting any fresh verification or inquiry ... same as capital in nature, held that this issue is debatable in nature as it involves significant interpretational issues, making it unsuitable rectification under section 154 of the Act. Accordingly, learned CIT(A) held that the action of the AO in treating the MEIS subsidy as a revenue receipt constitutes

Prabhat Gramin Bigarsheti Sahakari Patnsanstha Maryadit Tadwadi, Raigad vs. ITO, Ward 3, Panvel

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

ITA 1433/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Akash KumarFor Respondent: Shri Vishal Makawane

Section 143(1)(a)Section 154Section 44ASection 44BSection 80Section 80PSection 80P(2)Section 80P(2)(a)

which the CPC disallowed the claim of the assessee. This being a mistake apparent from record, the assessee filed an application for rectification under section 154 of the Act before the Ld. AO who rejected the assessee’s application without giving any reasons for such rejection (pages

Nikhil Khandelwal, Kota vs. ITO WD-2(2), Kota

In the result, the appeal of the assessee is allowed

ITA 1291/JPR/2024[2022-23]Status: DisposedITAT Jaipur03 Jun 2025AY 2022-23

Bench: The Hearing.”

For Appellant: Sh. Anoop Bhatia, CAFor Respondent: MS. Harshita Chauhan, JCIT-DR

Section 143(1)Section 154Section 71

quashed. 2. On facts and in circumstances of the case and in law Ld. CIT(A) erred in confirming the denial of rectification under section 154 of the Income Tax Act by the ld. AO, same being bad in law deserves to be quashed. 3. That the appellant reserves

Ramesh Kumar, Jhunjhunu vs. ITO Ward-1, Jhunjhunu

In the result, all the appeals of the assessee are allowed

ITA 1182/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 115BSection 147Section 148Section 151Section 234ASection 250Section 69

section 144 of the IT Act, 1961 and deleted the addition made and sustained by the lower authorities. Since the very basis of rectification under section 154 has been set aside by us as aforesaid, therefore, there remains no scope of charging interest under section 234A

Ramesh Kumar, Jhunjhunu vs. ITO Ward-1 Jhunjhunu, Jhunjhunu

In the result, all the appeals of the assessee are allowed

ITA 1180/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 115BSection 144Section 147Section 148Section 151Section 234ASection 250Section 69

Deputy Commissioner of Income Tax, Noida vs. Formula One Marketing II Limited, United Kingdom

ITA 5092/DEL/2024[2012-13]Status: DisposedITAT Delhi30 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri Surender Pal Singh, CIT(DR)

Section 148Section 154Section 195Section 209Section 234ASection 234B

response to the above notice, the Assessee filed a detailed response on 4 November 2019, explaining that (a) rectification under Section 154 of the Act is bad in law as there is no error apparent from record and (b) interest under Section 234B of the Act is not leviable since

Baldev Singh & Sons, New Delhi vs. DCIT Circle 43(1), New Delhi

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

ITA 3103/DEL/2023[2021-22]Status: DisposedITAT Delhi30 May 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner Of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road Pan: Aaahb4937M New Delhi (Appellant) (Respondent) Appellant By Sh. G. S. Kohli, Ca Respondent By Sh. Ashish Tripathi, Sr. Dr Date Of Hearing 06/03/2025 Date Of Pronouncement 30/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (Ay) 2021-22 Is Directed Against The Order Dated 03.10.2023 Of The Additional/Joint Commissioner Of Income Tax (Appeals)-12, Mumbai [Addl. Cit(A)]. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Learned Cit(Appeal) Had Failed To Appreciate The Written Submission & The Documents Filed Before Him & Thus The Justice Had Not Been Given To The Humble Appellant.

Section 139Section 143(1)Section 154Section 36(1)(va)Section 80Section 80I

first proviso), 80-1(7), 80-IA(8) and the like. But if I.T.A. No.76/Lkw/2021 Assessment year:2017-18 evidence is subsequently furnished, rectification under section 154 should be carried out to the extent permitted by Board's Circular No. 669. dated 25th October, 1993. No prima facie disallowance shall ... furnished with the return, then the deduction may be disallowed as a prima facie adjustment, But, if evidence is subsequently furnished, rectification under section 154 should be carried out to the extent permitted by ihe Board's Circular No. 669 dated 25-10- 1993. The circular then proceeds to mention

Rise Worldwide Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 4(2)(1), Mumbai

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

ITA 1749/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 May 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Rise Worldwide Ltd., Dy. Cit Circle-4(2)(1), 3Rd Floor, Court House, Lokmanya Aayakar Bhavan, Maharashi Vs. Tilak Dhobi Talao, Karve Road, Mumbai-400002. Mumbai-400020. Pan No. Aalcs 6150 P Appellant Respondent

For Appellant: Mr. Akhtar Hussain Ansari, Sr. DRFor Respondent: Mr. Nimesh Vora

Section 143(1)Section 154

filed by your deductor the credit will appear d by your deductor the credit will appear in 26AS. You can apply for online rectification under section 154 in 26AS. You can apply for online rectification under section 154 to get the benefit of unmatched credits under 4c(iii) category ... Officer, the credit will appear in 26AS. You can apply Assessing Officer, the credit will appear in 26AS. You can apply for online rectification under section 154 to get the benefit of ation under section 154 to get the benefit of unmatched credits under 4c(ii) category given below. Ensure

Moinia Hasnia Abul Ulaya Shikshan Sansthan, Kota vs. ITO Ward 1(2)(1), Bangalore

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

ITA 2618/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 May 2025AY 2017-18

Bench: Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Lavish Jain, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 10Section 11Section 11(1)(d)Section 12ASection 143(1)Section 154

whereas the assessee has not been registered under section 12AA of the Act. The assessee filed an application for rectification under section 154 of the Act against the intimation, but the same was rejected, stating that there is no evidence available on record suggesting that the aggregate receipt

Koshambh Charitable Trust, Vadodara vs. CPC, Bangalore Present Jurisdiction the ITO, Exemption Ward, Vadodara

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR

Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

limitation especially when legislature had conferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib

Kokuyo Camlin Limited, Mumbai vs. Centralised Processing Unit/ Dy. Commissioner of Income Tax-2(1)(1), Mumbai

Appeal is allowed for statistical purposes

ITA 6572/MUM/2024[2021-22]Status: DisposedITAT Mumbai22 May 2025AY 2021-22

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kokuyo Camlin Limited Cit- 2(1)(1) 48/2, Hilton House, Midc Aayakar Bhavan Central Road, Marol Midc Vs. M.K. Road Industry Estate, Mumbai Mumbai-400 400 091. 020. Pan : Aaacc1647E Appellant Respondent

For Appellant: Shri Hemanshu JoshiFor Respondent: Shri Rajesh S. Athavale

Section 143(1)Section 143(1)(a)Section 154Section 41Section 43B

under section 154 to rectify the mistake, to CPC. It is not clear from the order whether the appellant filed an application for rectification under section 154 of the I.T. Act and it was rejected by CPC. Even though, the words used are “shall”, the courts have held that depending

Ravinder Singh Chauhan, Dehradun vs. ITO, Ward-3(1), Visakhapatnam

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

ITA 132/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam13 May 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.132/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2019-20) Ravinder Singh Chauhan V. Income Tax Officer – Ward – 3(1) Visakhapatnam – 530020 109, B-Block, Ekta Vihar Andhra Pradesh Mohkampur, Uttarkhand-248005 [Pan: Ajypc4488M]

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

omissions in the original return. The correct tax liability, as per the original return, should be accepted as valid. 4. Request for Rectification Under Section 154 of the Income Tax Act The errors identified in the revised return should be rectified under section 154 of the Income Tax Act, which

Jayshri Gopallal Maharajshrini Surat Srusti Trust, Surat vs. ITO, Exemption Ward, Surat

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 12ASection 143(1)

Asst. Year –2022-23 - 8– conferred wide discretionary powers to condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib

Medicos Educational Society, Tumkur vs. Income Tax Officer, Ward-1, Tumkur

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

ITA 138/BANG/2025[2018-19]Status: DisposedITAT Bangalore25 Apr 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 11Section 11(2)Section 154

within time. Filing of Form 10B is not mandatory but is only directory in nature. Assessee has filed after receipt of intimation for rectification under section 154 of the Act on 18.01.2020 which was disposed off on 19.03.2020 and the assessee was in hope that the CPC will rectify

Sarvajanik Kelavni Mandal, Surat vs. The Dy.CIT, Circle-2, Exemption Ward, Ahmedabad

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

ITA 2104/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad23 Apr 2025AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2104/Ahd/2024 िनधा"रण वष" /Assessment Year : 2022-23 Sarvajanik Kelavni Mandal The Dy.Cit बनाम/ Amroli Station Utran Cirtcle-2,Exemption Ward V/S. Choryasi, Ahmedabad – 380 015 Surat – 394 107 "थायी लेखा सं./Pan: Aabts 4579 B अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Sapnesh Sheth, Ca Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 22/04/2025 घोषणा की तारीख /Date Of Pronouncement: 23/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Sapnesh Sheth, CAFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 11(1)(a)Section 12ASection 143(1)Section 154

return of income under section 143(1) of the Act, did not allow the aforesaid claims. The assessee thereafter filed an application for rectification under section 154 of the Act, which was also rejected by the CPC. Aggrieved by the same, the assessee filed an appeal before the learned

Gujarat Technological University, Ahmedabad, Gujarat vs. Commissioner of Income Tax, Exemption, Ahmedabad, Gujarat

In the result, the above ground of appeal of the assessee is allowed

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 11Section 12ASection 147Section 148Section 263

Shree Suigam Khodadhor Panjara Pole, Surat vs. ITO, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

Gujarat State Electricity Corporation Ltd, Vadodara vs. The Pr. CIT-1, Vadodara

In the result, the appeal of the assessee is dismissed

ITA 572/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad08 Apr 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.572/Ahd/2020 िनधा"रण वष" /Assessment Year : 2015-16 Gujarat State Electricity The Pr.Cit-1 Corporation Ltd. बनाम/ Vadodara – 390 015 Sardar Patel Vidhyut Bhavan V/S. Race Course Circle Vadodara – 390 007 "थायी लेखा सं./Pan: Aaacg 6864 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manish J. Shah & Shri Jimi Patel, Ars Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 02/04/2025 घोषणा की तारीख /Date Of Pronouncement: 08/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Manish J. Shah &For Respondent: Shri A.P. Singh, CIT-DR

Section 115JSection 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263

proper legal remedy available to the assessee was to challenge the same through an appeal under section 246A of the Act, or seek rectification under section 154 of the Act, or approach the Hon’ble High Court through writ jurisdiction, as may be appropriate in law. In the present case

The Tatta Niwashi Co Operative Housing Society Ltd, Mumbai vs. ITO Ward 27(3)(1), Mumbai

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

ITA 756/MUM/2025[2019-20]Status: DisposedITAT Mumbai04 Apr 2025AY 2019-20

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 143(1)(a)Section 154

return is not lawful and cannot be allowed at this stage. The appellant had the opportunity to file a revised return or seek rectification under section 154 of the Act. However, the appellant failed to avail these alternate remedies and did not file a revised return