“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

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

Deputy Commissioner of Income Tax, Circle 4(1), Raipur vs. Meserss Chhattisgarh Stateelectricity Board, Raipur

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

Tribunal, dated 13.09.2013, and thus, had rendered the same as suffering from a mistake apparent from record making it amenable for rectification u/s 154 of the Act. The ld. A.R submitted that when the A.O at the time of filing of application u/s 154 ... order of the Tribunal, dated 13.09.2013 (supra), had though acted upon the aforesaid observations of the Tribunal and filed an application for rectification u/s 154 of the Act, dated 16.01.2014 with the CIT(Appeals) for withdrawing the relief of “bad debts” of Rs. 150.03 crores (supra) which the latter

Shri Kailash Chandra, Barmer vs. ITO, Ward-1, Barmer

In the result, appeal of the assesse is allowed

ITA 119/JODH/2021[2014-15]Status: DisposedITAT Jodhpur22 Sept 2023AY 2014-15

Section 143(3)Section 154Section 194Section 194ISection 40Section 40a

following the order of the ITAT Ranchi Bench (supra), we do not concur with the findings of the ld. CIT(A) as to rectification u/s 154 of the Act is directed to be quashed. Thus the appeal of the assessee is allowed. 8. In the result, the appeal

Jhabua Dhar Kshetriya Gramin Bank, Indore vs. DCIT/ACIT, Ratlam

ITA 201/IND/2023[2008-09]Status: DisposedITAT Indore21 Sept 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Jhabua Dhar Kshetriya Acit/Dcit, Gramin Bank, Ratlam 204, C-21, Business Park, बनाम/ Opp. Hotel Radisson Blu, Mr-10, Vs. Indore

Section 143(3)Section 147Section 154Section 40

order rejecting the claim of assessee: “3. As regards to the matter of Carry Forward of losses, this office has already carried out rectification u/s 154 vide order u/s 154 dt.14.10.2015 for AY 2009-10; the effect of the said order is also provided

Devendra Mehta, Jabalpur vs. Dy Commissioner of Income Tax Circle 2(1) Jabalpur, Jabalpur

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

ITA 80/JAB/2022[2016-17]Status: DisposedITAT Jabalpur20 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaledevendra Mehta, Vs Dcit, 1084, Sanjivani Nagar, Circle-2(1), Jabalpur-482003 (M.P.) Jabalpur. (Appellant) (Respondent) Pan No. Afppm8269P Assessee By Shri Sughosh Bhamore & Shri Hitesh Trivedi Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

Section 10Section 133Section 143(1)Section 154

erred in not following the Jurisdictional MP High Court Decision (1983) 142 ITR 13 (MP) wherein it was held that rectification u/s 154 can be made even if the assessee omits to claim some relief in return of income. 8. That LD CIT (A) erred in relying on Goetze India

Incometax Officer Ward-2(1), Amritsar vs. Kulwant Lal Sharma, Amritsar

In the result, the appeal of the revenue bearingITA No

ITA 208/ASR/2023[2018-19]Status: DisposedITAT Amritsar13 Sept 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 143(1)Section 154Section 250

claimed and filed the return accordingly. The claim was rejected, and entire amount was added back with the total income. The assessee submitted rectification u/s 154 against the intimation u/s 143(1). But the rectification was rejected. Aggrieved assessee filed an appeal before

ACIT, Circle - 2(1), Panaji vs. M/S Jay Ram Ore Carriers, Vasco

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

ITA 227/PAN/2018[2014-15]Status: DisposedITAT Panaji29 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.227/Pan/2018 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Circle-2(1), Panaji, Vs. M/S. Jay Ram Ore Goa. Carriers, 2Nd Floor, Sunflower Appts, Opp. St. Andrew Church, Vasco, Goa. Pan : Aaffj0752R Appellant Respondent Revenue By : Shri N. Shrikanth Assessee By : Shri R. D. Onkar Date Of Hearing : 16.08.2023 Date Of Pronouncement : 29.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 30.03.2018 For The Assessment Year 2014-15. 2. Briefly, The Facts Of The Case Are That The Respondent-Assessee Is A Partnership Firm Engaged In The Business Of Operation Of Barge Of Contract. The Return Of Income For The Assessment Year 2014-15 Was Filed By The Appellant Firm On 29.07.2014 Declaring Total Income

For Appellant: Shri R. D. OnkarFor Respondent: Shri N. Shrikanth

Section 143(3)Section 40

High Court is that the book profits for the purpose of computation of allowable remuneration to partners cannot be the subject matter of rectification u/s 154 of the Act, as it is a debatable provisions, therefore, have no application to the facts of the present case, as the addition

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer ( TDS), Amritsar

In the result, the appeal bearing ITA No

ITA 129/ASR/2023[2017-18]Status: DisposedITAT Amritsar25 Aug 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2023 Assessment Year: 2017-18 Surjit Memorial Educational Vs. Nfac, Delhi/C/O Asstt. Society, C/O Jaswinder Singh Commissioner Of Income & Associates, Chartered Tax Circle-4, Jalandhar. Accountant, 53 Street No.1, Dhawan Colony Freozepur (Respondent) City. Punjab. [Pan: 7G] (Appellant)

Section 154Section 250o

REFLECTED IN FORM 26AS .AUDITED BALANCE SHEET AND ALSO CLAIMED IN THE RETURN WHICH IS A MISTAKE APPARENT FROM THE RECORD WHICH NEEDED RECTIFICATION U/S 154 OF THE ACT. 2. THAT THE DENIAL OF RECTIFICATION REQUEST WAS ABSOLUTELY ILLEGAL, UNJUST AND BAD IN LAW AND THE REFUND MAY KINDLY

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Deputy Commissioner of Income Tax, CPC, Jao Income Tax Officer, Bhatapara

ITA 64/RPR/2022[2018-19]Status: DisposedITAT Raipur10 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

considered the statement of facts and submissions of the appellant made in course of this appeal. The appellant has assailed the order of rectification u/s 154 dated 26.06.2019 passed by the DCIT-CPC (hereinafter referred to as the AO') rejecting the appellant's request for the allowing of deduction ... against which no appeal has been filed, and the grounds taken in the instant appeal are not emanating from the order of rectification u/s 154 of the Act. Thus, the instant appeal is not maintainable. 5.3 Without prejudice to the above, it is to be noted here that the issue

JCIT (OSD) Circle-77(1), New Delhi vs. Sistema Shyam Teleservices Ltd, New Delhi

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

ITA 1336/DEL/2020[2013-14]Status: DisposedITAT Delhi01 Aug 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri Alok Basant, ARFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 154Section 194HSection 201Section 201(1)Section 220Section 220(2)Section 4

Ground no.1 being general in nature does not need separate adjudication. Ground no. 2.1 to 2.5, raised by the appellant relate to the rectification u/s 154 as being out of jurisdiction as it involves the rectification of an issue which as per the appellant is not a mistake apparent from ... appellant has relied on following judicial precedents regarding the submission that debatable issues involving two opinions cannot be the subject matter of rectification u/s 154: 1. Principal Commissioner of Income Tax v/s Aura Securities Pvt. Ltd. [2018] 96 taxmann.com (Gujarat) 2. Principal Commissioner of Income Tax-14, v/s Vinod Kumar

M/S Dbl Jaora Saiana Tollwaya Ltd, Bhopal vs. Pr CIT-1, Bhopal

ITA 147/IND/2020[2015-16]Status: DisposedITAT Indore31 Jul 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

For Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 263

carry out Page 8 of 10 M/s DBL vs. Pr. CIT I, Bhopal ITA Nos. 144 to 147/Ind/2020 Assessment year 2015-16 rectification u/s 154 of the Act. He can’t usurp the power of the CIT and recommend a revision. No overlapping of powers of the authorities under

M/S Dbl Ashoknagar Vidisha Tollways Ltd, Bhopal vs. Pr CIT-1, Bhopal

ITA 146/IND/2020[2015-16]Status: DisposedITAT Indore31 Jul 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

For Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 263

M/S Dbl Tikaamgarh Nowgon, Bhopal vs. Pr CIT -1, Bhopal

ITA 145/IND/2020[2015-16]Status: DisposedITAT Indore31 Jul 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

For Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 263

M/S Dbl Betul Sarmi Tollwayas, Bhopal vs. Pr CIT-1, Indore

ITA 144/IND/2020[201516]Status: DisposedITAT Indore31 Jul 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

For Respondent: Shri P.K. Mishra, CIT DR

Section 143(3)Section 263

Eximius Management Private Limited, Mumbai vs. Asstt. Director of Income Tax, Mumbai

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

ITA 1565/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2023AY 2021-22

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: 20.07.2023

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 250Section 36(1)(va)Section 40

audit fees. 3 ITA No. 1564 & 1565/Mum/2023 (A.Y.2020-21, 2021-22) Eximius Management Pvt. Ltd. 6. The assessee had then filed an application for rectification u/s 154 of the Act which was disposed off by the AO/CPC vide order dated 15.12.2022 upholding the disallowance made u/s

Eximius Management Private Limited, Mumbai vs. Asstt. Director of Income Tax, Mumbai

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

ITA 1564/MUM/2023[2020-2021]Status: DisposedITAT Mumbai24 Jul 2023AY 2020-2021

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: 20.07.2023

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 250Section 36(1)(va)Section 40

The New Vikash Co-Op. House Building Society Ltd., Faridabad vs. ITO, Ward-2(4), Faridabad

In the result, the appeal of the assessee is allowed

ITA 1472/DEL/2023[2011-12]Status: DisposedITAT Delhi21 Jul 2023AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] The New Vikash Co-Op. House Vs Ito, Building Society Ltd., Adv. Vijay Ward-Ii(4), Kumar Gupta, Opp. Jain Mandir, Faridabad. Main Bazar, Ballabgarh, Faridabad-121004. Pan-Aaajt1595P Appellant Respondent Appellant By Shri Vijay Kumar Gupta, Advocate Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 18.07.2023 Date Of Pronouncement 21.07.2023

Section 143(1)Section 143(3)Section 144Section 154Section 36Section 36(1)(iii)

having been neither discussed nor decided in the assessment order dated 06/11/2013, this issue could not be subject matter of rectification u/s. 154 of the IT Act, 1961. 5. THAT in the impugned rectification order the Ld. Authority below has added Rs.34,39,460-00 under head 'Disallowance of interest ... dated account of disallowance of interest issue could not be subject matter of u/s 36(1)(ii) of Rs.6,76,154/ and rectification u/s 154 of the 11 Act, disallowance of expenses u/s 40(A)(3) of 1961. Rs.60,000/ and a demand of Rs.2,24,074/ was created Later

Spark44 Demand Creation Partners Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Centralized Processing Cell, Ghaziabad

In the result, all the ground of appeal of the assesse is allowed for statistical purposes

ITA 1294/MUM/2023[2016-2017]Status: DisposedITAT Mumbai20 Jul 2023AY 2016-2017

Bench: Shri Aby T Varkey & Shri Amarjit Singhspark44 Demand Creation Vs. Assistant Commissioner Partners Private Limited Of Income Tax, 91 Springboard Business Centralized Processing Hub Pvt. Ltd., 175, Cell-Tds Kagalwala House, 2Nd Tds Cpc, Aayakar Floor, Vidyanagri Marg, Bhawan, Sector -3, Kalina, Santacruz (E) Vaishali, Ghaziabad, Mumbai – 400098 Up- 401010 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aawcs3113M Appellant .. Respondent [ Appellant By : Nimit Vora Respondent By : Ram Krishna Kedia Date Of Hearing 05.07.2023 Date Of Pronouncement 20.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 17.02.2023 For A.Y. 2016-17. The Assessee Has Raised The Following Grounds Before Us: “1. The Ld. Cit(A) Has Erred In Upholding The Action Of The Assistant Commissioner Of Income Tax, Centralized Processing Cell Tds (Hereinafter Referred To As 'Ld. Ao') In Determining Tds Liability @ 20% On Amount Payable To Non-Resident Payee Towards Inter-Company Management Fees By Applying Provisions Of Section 206Aa R.W.S. 195 Of The Act In The Absence Of Pan Of Non-Resident Payee. 2. The Id. Cit(A) Has Erred In Not Appreciating The Following:

For Appellant: Nimit VoraFor Respondent: Ram Krishna Kedia

Section 115A(1)(b)Section 154Section 195Section 200ASection 206A

without considering the application of the assessee on merit. The ld. CIT(A) has dismissed the appeal of the assesse holding that rectification u/s 154 of the Act can only be made then there is no debatable question. 4. Heard both the sides and perused the material on record. During

Bhim Singh, Kota vs. DCIT, C-2, Kota

In the result, appeal of the assessee is partly allowed

ITA 90/JPR/2023[2014-15]Status: DisposedITAT Jaipur17 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. B. V. Maheshwari (CA)For Respondent: Sh. R. S. Meel (JCIT)

Section 143Section 154Section 24Section 250

whereas it was allowed Rs. 5,52,636.00 i.e. short allowed by Rs. 3,25,267.00. On both the above issues the rectification u/s 154 was filed which has been rejected. GROUNDS OF APPEAL 1. “That the Ld. A.O. grossly erred on law and facts in rejecting the application u/s

Sh. Sanjay Gupta, Prop. M/S Hardik Jewellers, in Front of Arya Samaj Mandir, Bajaja Bazar, Alwar vs. ACIT, Circle-1, Alwar

In the result, the appeal of the assessee is allowed

ITA 292/JPR/2023[2015-16]Status: DisposedITAT Jaipur17 Jul 2023AY 2015-16

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anoop Singh, Addl. CIT

Section 115BSection 133ASection 143(3)Section 154

provision of Section 154 of the Act whereas factually no rectification application was filed by the assesee rather it was AO’s rectification u/s 154 of the Act. It is worthwhile to mention that the ld. CIT(A) misinterpreted the facts and dismissed the appeal of the assessee, however

Vaibhav Global Limited, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 96/JPR/2023[2017-18]Status: DisposedITAT Jaipur14 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri A.S. Nehra, Addl.CIT

Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

were mistake apparent on record. Resultantly, assessee company filed 3 VAIBHAV GLOBAL LTD VS DCIT, CIRCLE-4, JAIPUR rectification u/s 154 on 8.05.2019, against such adjustments.The AO (CPC) passed rectification order on 10.05.2019, without any rectification in Income Tax Computation. 2.2 Against the rectification order, passed