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“rectification u/s 154”

Rectification & RevisionSection 154Section 154426 judgments

The decision most relied on for rectification u/s 154 is Satyanarayan Laxminarayan Hegde v. MallikarjunBhavanappa Tirumale (1 SCR 890), cited in 18 judgments on BharatTax.

Leading authorities on rectification u/s 154

Satyanarayan Laxminarayan Hegde v. MallikarjunBhavanappa Tirumale
1 SCR 890 · 1960 · Reported
18
citing judgments

An error is not considered 'apparent from the record' for rectification purposes if it requires a lengthy process of reasoning or involves debatable points where multiple opinions are possible. A decision on a debatable point of law does not constitute a mistake apparent from the record.

Judgments citing rectification u/s 154

M/S Tamizhvel Pt Rajan Commemoration Trust, Chennai vs. ITO, Exemptions, Wrd-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1098/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S. Thamizhvel P T Rajan Commemoration Trust, Chennai vs. ITO, (Exemptions), Chennai

In the result, penalty appeals also stand allowed

ITA 1097/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S. Thamizhvel P T Rajan Commemoration Trust, Mylapore vs. ITO, (Exemptions) Ward 1, Chennai

In the result, penalty appeals also stand allowed

ITA 1096/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhvel Pt Rajan Commemoration Trust, Chennai vs. ITO(Exemptions) Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1095/CHNY/2023[2017-18]Status: DisposedITAT Chennai11 Jun 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhvel Pt Rajan Commemoratiuon Trust, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1094/CHNY/2023[2016-17]Status: DisposedITAT Chennai11 Jun 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhvel Pt Rajan Trust, Chennai vs. ITO, Exemptions, Wrd-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1093/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Tamizhvel Pt Rajan Commemoratiuon Trust, Chennai vs. ITO, Exemptions, Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1092/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Tamizhvel Pt Rajan Commemmoration Trust, Chennai vs. ITO, Exemptions, Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1091/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhvel Pt Rajan Commemoration Trust, Chennai vs. ITO(Exemptions) Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1090/CHNY/2023[2012-13]Status: DisposedITAT Chennai11 Jun 2024AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhel Ptp Rajan, Chennai vs. Income Tax Officer(Exemptions), Chennai

In the result, penalty appeals also stand allowed

ITA 1089/CHNY/2023[2011-12]Status: DisposedITAT Chennai11 Jun 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhvel Pt Rajan Commemoration Trust, Chennai vs. ITO(Exemptions), Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1088/CHNY/2023[2010-11]Status: DisposedITAT Chennai11 Jun 2024AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

M/S Thamizhvel Pt Rajan Commemoration Trust, Chennai vs. ITO, (Exemptions)Ward-1, Chennai

In the result, penalty appeals also stand allowed

ITA 1087/CHNY/2023[2009-10]Status: DisposedITAT Chennai11 Jun 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

reasons on record for reopening the assessments. Considering various judicial decisions, the reopening grounds were rejected. 3.16 The assessee also challenged rejection of rectification u/s 154 on the ground that sum given as donation was not allowed as application of income. The assessee also raised argument qua depreciation

Mewat Grit Udyog (Since Dissolved) Through Its Successor Nkb Infrastructure Pvt Ltd, Rewari, Haryana vs. Income Tax Officer, Ward-2, Rewari, Haryana

In the result, the appeal of the assessee is allowed

ITA 372/DEL/2024[2010-11]Status: DisposedITAT Delhi06 Jun 2024AY 2010-11

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Nikhil Goyal, AdvFor Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 154Section 234CSection 254Section 263Section 40

Assessee filed the appeal in Form 35 on 22.01.2022. 4 Mewat Grit Udyog 12. While dismissing the appeal of the assessee seeking rectification u/s 154, the CIT(Appeals), NFAC, Delhi vide order dated 10.01.2024 held that, "...appellant filed his the application u/s 154 dated 23.09.2021 whereas the original assessment order ... before the Tribunal. 14. Before us, ld. AR relied on various provisions of the Act and the ld. DR submitted that request for rectification u/s 154 is barred by limitation. 15. Heard the arguments of both the parties and perused the material available on record. 16. Section

Daeseung Autoparts India Private Limited, Kancheepuram vs. ACIT (OSD), Chennai

The appeal stand partly allowed in terms of our above order

ITA 752/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Jun 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.752/Chny/2017 (िनधा;रणवष; / Assessment Year: 2012-13) M/S. Daeseung Autoparts India Pvt. Ltd. Acit (Osd) Plot No,474, Mannur Village, Corporate Range-1, बनाम/ Vs. Valarpuram Post, Sriperumpudhur Taluk Chennai. Kanchipuram- 602 105. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccd-5629-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vikram Vijayaraghavan (Advocate)- Ld. Ar " थ"कीओरसे/Respondent By : Shri G. Suresh (Jcit)- Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 28-05-2024 घोषणा की तारीख /Date Of Pronouncement : 04-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Vikram Vijayaraghavan (Advocate)- Ld. ARFor Respondent: Shri G. Suresh (JCIT)- Ld. Sr. DR
Section 143(3)Section 144C(5)Section 154Section 92C

Length Price (ALP). The Ld. TPO passed an order u/s 92CA(3) on 29.01.2016 proposing certain Transfer Pricing (TP) adjustment. The assessee preferred rectification u/s 154 which were disposed-off vide order dated 07.03.2016. Incorporating the same, a draft assessment order was passed on 15.03.2016 which was subjected to assessee

Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore vs. Mitsubishi Heavy Industries-Vst Diesel Engines Private Limited, Mysuru

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

ITA 505/BANG/2024[2016-17]Status: DisposedITAT Bangalore29 May 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Ankith, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)

initiated on 17.12.2018 for furnishing inaccurate particulars of income. Page 5 of 19 4.7 The assessee also filed for rectification u/s 154 on 20.12.2018 before the AO to consider the suo motto challan paid on 30.05.2018 and rectify the additions and demand raised by the AO. The AO vide order ... Ward 4(1)(3) dis- allowing excess bought forward 17/12/2018 losses/unabsorbed depreciation, Demand Notice and Initiation of penalty u/s 271(1)(c) Rectification u/s 154 filed by the assessee with ITO 20/12/2018 for considering the additional taxes paid Rectification order u/s 154 by the ITO Ward 4(1)(3) 13/3/2019

Manoj Kumar Srivastava, New Delhi vs. Circle 5(1)(1) G B Nagar, Gautam Budh Nagar

In the result, the appeal of the assessee is allowed

ITA 3007/DEL/2023[2020-21]Status: DisposedITAT Delhi24 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Ms. Samita Patni, CA &For Respondent: Sh. Anshul, Sr. DR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 90(2)

processed u/s 143(1) vide order No. CPC/2021/A2/163137704 dated 25.11.2021 and benefit of foreign tax credit was not allowed. The assessee moved for rectification u/s 154 against 143(1) for claiming the benefit of foreign tax credit. The AO/CPC rejected 3 Manoj Kumar Srivastava requisition for rectification u/s 154 vide

Lade Madwesh, Kadapa vs. Income Tax Officer, Ward-(2), Kadapa

In the result, appeal filed by the assessee is dismissed

ITA 546/HYD/2023[2017-18]Status: DisposedITAT Hyderabad22 May 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.546/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18 Lade Madwesh Vs. Income Tax Officer Kadapa Ward-2 Pan:Aabhl5201M Kadapa (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Kumar Pal Tated, Ca राज" व "ारा/Revenue By:: Shri Rahul Singhania, Dr सुनवाई की तारीख/Date Of Hearing: 16/05/2024 घोषणा की तारीख/Pronouncement: 22/05/2024

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: : Shri Rahul Singhania, DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206C

orders of the learned revenue authorities. The main issue before us to decide whether the intimation issued by the CPC is subject to rectification u/s 154 of the Act or not. To decide the issue, it is relevant to reproduce Section 154(1) of the Act, which

Sangir Plastics Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 8 (1) (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 202/MUM/2024[2015-2016]Status: DisposedITAT Mumbai22 May 2024AY 2015-2016

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 143(3)Section 154Section 36(1)(iii)

debited to Profit and Loss Account therefore no question of disallowance u/s 36(1)(iii) arises. Therefore we strongly object on your proposed rectification u/s 154 of the Act.” 4. Thereafter, again in response to notice assessee again clarified this issue in the following manner vide letter dated 02/03/2020 ... Sangir Plastics Private Limited “In continuation with our letter no: SSR/IT/19-20/142 dated 27.02.2020 in which we have made our submission about your proposed rectification u/s 154 of the Act for Rs. 32,95,767/-. In which we have explained that above amount was incurred as bank charges and interest

Radha Sharan Goswami, Bhopal vs. DDIT, CPC, Banglore

In the result, appeal of the assessee is allowed

ITA 527/IND/2023[2021-22]Status: DisposedITAT Indore21 May 2024AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradha Sharan Goswami Ddit, Cpc B-18, Industrial Area Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adzpg1806E Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.05.2024 Date Of Pronouncement 21.05.2024

Section 143(1)Section 154

rectification of the order passed u/s 143(1) of the Act. The CPC vide order dated 23.01.2023 allowed the application for rectification u/s 154. Thereafter the assessee filed application for withdrawal of appeal on 10.10.2023 which is placed at page no.1 & 2 of the paper book. The acknowledgement

E. R. Consulting, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

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

ITA 218/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 May 2024AY 2020-21

Bench: Shri George George K & Shri Waseem Ahmedassessment Years : 2020-21

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri Satish Meriga, CIT (DR)
Section 139Section 142Section 143(1)Section 154Section 244ASection 245Section 36(1)(va)

status of refund. 4. If you consider that any part of this intimation requires to be rectified, you may request for a rectification u/s 154 of the Income Tax Act 1961. 10.1. We further notice from Page No. 14 of the intimation order in Table-B that there