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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

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND

The Nakodar Primary Cooperative Agriculture Development Bank Limited, Jalandhar vs. Income Tax Officer Ward, Nakodar

In the result, the appeal of the assessee bearing ITA No

ITA 63/ASR/2023[2019-20]Status: DisposedITAT Amritsar30 May 2023AY 2019-20

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

Section 143Section 143(1)Section 154Section 250oSection 40A(7)Section 80P

considered view, before going for addition u/s 40A(7) the assessee should get a reasonable opportunity before the revenue authority for processing of rectification u/s 154. I.T.A. No.63/Asr/2023 8 Assessment Year: 2019-20 Accordingly, we remit back the matter to the ld. AO for further adjudication related to the addition

Narailwadi Mosque & Kabristan Trust, Mum vs. ITO (Exe), Ward-2(1), Mum

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

ITA 3161/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blenarailwadi Mosque & Kabristan Trust V. Ito (Exemption) – Ward – 2(1) Piramal Chambers, Lalbaug Ground Floor 69 Sant Savta Marg Mumbai – 400 012 Low Level, Mazgaon Mumbai - 400010 Pan: Aaatn2257N (Appellant) (Respondent)

Section 11(1)(A)Section 11(2)Section 143(2)Section 143(3)Section 154Section 24

Considering the facts and circumstances of the case and in law, the entire assessment made u/s 143(3) of the Act and subsequent rectification u/s 154 of the Act are bad in law since the Return of Income has been considered as defective and time for compliance for rectification being ... back to the file of the Assessing Officer when the mistake is not apparent from the record. Therefore, there is no scope of rectification u/s. 154 of the Act. Accordingly, this ground of appeal is decided in favour of the assessee. 16. With regard to Ground No. 4 we observe

Addl. CIT, New Delhi vs. M/S. Mmtc Ltd., New Delhi

ITA 3574/DEL/2017[2009-10]Status: DisposedITAT Delhi24 May 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaaddl. Cit Vs. M/S. Mmtc Ltd. Special Range-6, Core-1, Scope Complex, Room No. 352, Lodhi Road, C.R.Building, I.P.Estate New Delhi New Delhi Pan : Aaacm1433E (Appellant) (Respondent)

Section 143(3)Section 154Section 43B

apparent on the face of record in this respect. He further submitted that it is a debatable issue which cannot be subjected to rectification u/s 154 of the Act. He placed on record order of the Hon’ble Jurisdictional High Court in the case of Universal Medicare ... various judicial pronouncements. It is well settled proposition of law that debatable issue and the issue requiring Ions deliberation cannot be subjected to rectification u/s 154 of the Act. 5. Similar view has also been accepted by the Hon'ble Bombay High Court as substantial question of law, therefore

Sonia Sharma, Noida vs. ITO Ward 5(3)(4), Noida

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

ITA 316/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Apr 2023AY 2020-21

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2020-21] Sonia Sharma, Vs Ito, A-132, Sector-40, Noida, Gautam Ward-5(3)(4), Budh Nagar, Uttar Pradesh-201301. Noida. Pan-Bosps3283Q Appellant Respondent Appellant By Shri Manoj Kumar, Ca & Ms. Sonia Sharma (Assessee In Person) Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 25.04.2023 Date Of Pronouncement 27.04.2023

Section 143(1)Section 154Section 250Section 90Section 901

this intimation and found a demand created by department. After that she meet proper income tax officer and discussed they told, Please submitted rectification u/s 154 after that she submitted rectification. The rectification processed date 01.07.2022 and our rectification request is rejected due to not furnish Form-67.This is a genuine ... After receiving intimation order appellant met assessing officer and provide necessary information regarding this case. Than Income-Tax officer advised for submit rectification u/s 154. 6). That the appellant submitted rectification u/s 154 and claimed relief u/s 90/91 of Rs.330400.00 DTAA. The rectification processed dated 01.07.2022 and disallowed our claim

M/S M.P.Warehousing & Logistic Corporation, Bhopal vs. The Pr CIT-1, Bhopal

In the result, the appeal is allowed

ITA 106/IND/2021[2015-16]Status: DisposedITAT Indore31 Mar 2023AY 2015-16

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2015-16 M/S M.P. Warehousing Pr. Cit-1 & Logistic Corporation, Bhopal बनाम/ Office Complex, Block-1, Gautam Nagar, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aadcm 7742 B Assessee By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 20.03.2023 Date Of Pronouncement 31.03.2023

Section 143(3)Section 263Section 36(1)(va)Section 43B

detriment of the Revenue, he has ample power to either reassess the earlier assessment in terms of section 147 or carry out 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

Late Smt. Shanti Devi, Hisar vs. CIT, Hisar

In the result, the appeal of the assessee is allowed

ITA 5074/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Mar 2023AY 2008-09

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 5074/Del/2012 (A.Y. 2008-09) Ashwani Kumar, Legal Heir Cit, Of Late Smt. Shanti Devi, Vs. Hissar, 14, Urban Estate-Ii, Haryana. Hissar, Haryana. ( Respondent ) Pan No. Anpmd9735C ( Appellant )

For Appellant: Shri Satish Khosla, Adv.; &For Respondent: Shri H. K. Choudhary, [CIT] - D. R
Section 143(1)Section 154Section 263

Haryana High Court has held in the case of CIT vs. Aruna Luthra (2001) 252 ITR 76 (P&H) that the power of rectification u/s 154 can be invoked even when an issue is decided by the jurisdictional High Court or a superior court after the order has been passed

Arun Enterprises, Ghaziabad vs. Pr, CIT, Ghaziabad

In the result, the appeal of the assessee in ITA No

ITA 1096/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Mar 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sandeep Goel, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 115BSection 14Section 142Section 142(1)Section 143(1)Section 143(2)Section 163Section 263

detriment of the Revenue, he has ample power to either reassess the earlier assessment in terms of section 147 or carry out 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

Samyukta Health &Academic Society, Anakapalle vs. Income Tax Officer, Exemption Ward, Visakhapatnam

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

ITA 232/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.232/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Samyukta Health & Academic Society Vs. Income Tax Officer Ramalayam Street Exemption Ward Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 11Section 143(1)Section 154

I.T.A. No.232/Viz/2022, A.Y.2017-18 Samyukta Health & Academic Society, Anakapalle income was determined at Rs.10,68,691/-. The assessee filed an application for rectification u/s 154 of the Act. The CPC, Bengaluru rejected the application u/s 154 of the Act vide order dated 07.06.2019. 3. Aggrieved by the order

Smt. Dinumatiben Damjibhai Shilu, Rajkot vs. The Income Tax Officer, Ward-2 (2) (5), Rajkot

The appeal of the assessee is allowed

ITA 195/RJT/2022[2014-15]Status: DisposedITAT Rajkot28 Feb 2023AY 2014-15

Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SMT. MADHUMITA ROY, JUDICIAL MEMBER (Judicial Member)

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri B.D.Gupta, Ld.Sr.DR
Section 143Section 143(1)Section 154Section 250(6)Section 80CSection 89(1)

total income returned to tax by the assessee could be said to be any error apparent from record for allowing its rectification u/s 154 of the Act as sought by the assessee. The fact that income to the said extent of Rs.34,07,004/- being exempt is not disputed being

Rishabh Mining Private Limited, New Delhi vs. ITO, Ward-21(1), New Delhi

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

ITA 3051/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Feb 2023AY 2012-13

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

delay of more than four years in filing the appeal by the assessee. He pointed out that the assessee had sought rectification u/s 154 of the Act. Thus, it is wrong to state that the impugned intimation was not received. 9. I have heard Ld. Authorized Representatives of the parties ... consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. Therefore, Ld.CIT(A) would decide the issue in accordance

Rishabh Mining Private Limited, New Delhi vs. ITO, Ward-21(1), New Delhi

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

ITA 3050/DEL/2022[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

delay of more than four years in filing the appeal by the assessee. He pointed out that the assessee had sought rectification u/s 154 of the Act. Thus, it is wrong to state that the impugned intimation was not received. 9. I have heard Ld. Authorized Representatives of the parties ... consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. Therefore, Ld.CIT(A) would decide the issue in accordance

Rishabh Mining Private Limited, New Delhi vs. ITO, Ward-21(1), New Delhi

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

ITA 3049/DEL/2022[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

delay of more than four years in filing the appeal by the assessee. He pointed out that the assessee had sought rectification u/s 154 of the Act. Thus, it is wrong to state that the impugned intimation was not received. 9. I have heard Ld. Authorized Representatives of the parties ... consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. Therefore, Ld.CIT(A) would decide the issue in accordance

Rishabh Mining Private Limited, Delhi vs. ITO, Ward-21(1), New Delhi

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

ITA 3048/DEL/2022[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

Bench: Shri Kul Bharat

Section 143(1)Section 154Section 249(2)

delay of more than four years in filing the appeal by the assessee. He pointed out that the assessee had sought rectification u/s 154 of the Act. Thus, it is wrong to state that the impugned intimation was not received. 9. I have heard Ld. Authorized Representatives of the parties ... consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. Therefore, Ld.CIT(A) would decide the issue in accordance

Mukesh Goyal, Gangapurcity vs. ITO, Sawai Madhopur

In the result, appeal of the assessee is allowed

ITA 406/JPR/2022[2013-14]Status: DisposedITAT Jaipur22 Feb 2023AY 2013-14

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

For Appellant: Sh. Dinesh Kumar Jain (Adv.)For Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 115BSection 143(3)Section 147Section 154Section 68Section 69

section 68/69 in first assessment order. Later on, the Id A.O. changed his opinion by invoking section 68 and applied section 115BBE by rectification u/s 154. It is a case of change in opinion and not a case of mistake apparent from record, therefore, it is not justified to change ... filing response by 04.01.2021, and no other final/show cause notice was issued for enhancing tax burden by applying the alleged provisions through rectification u/s 154. The Id A.O. has mentioned in his order that assessee has not submitted any explanation to his notice u/s 154 by 04.01. 2021.It

Dhanesh Jayantilal Chokshi, Vadodara vs. DCIT CPC, Bengalaru

In the result, the grounds of appeal raised by the assessee is allowed

ITA 59/SRT/2022[2017-18]Status: DisposedITAT Surat09 Feb 2023AY 2017-18

Bench: Shri Pawan Singhdhanesh Jayantilal Chokshi, Ito- Ward 2(5), Bharuch, B-17, Jash Villa, Satsang Gujarat / Vs. Bungalows, Old Padra Road, Cpc Bangalore . Vadodara, Gjuarat-390020. Bcmehta_05@Yahoo.Com Ph;942744114204 Pan No. Acapc 0450 E Appellant/ Assessee Respondent/ Revenue

Section 10(14)Section 143(1)(a)Section 154Section 17(2)Section 254(1)

mistake apparent from the record and the AO was thus fully justified in rejecting appellants request for deletion of same through rectification u/s 154. ITA 59/Srt/2022 Dhanesh Jayantilal Chokshi Vs DCIT (CPC) 3. The learned CIT(A) grossly erred on the facts and law considering the material available with

DCIT, International Taxation, Circle Gurgaon, Gurugram vs. Lummus Technology Heat Trasfer Bv- India Branch Office, Gurgaon

In the result, the appeals of the Revenue are dismissed

ITA 8919/DEL/2019[2007-08]Status: DisposedITAT Delhi24 Jan 2023AY 2007-08

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

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Bhagwati Charan, Sr. DR
Section 154Section 271(1)(c)Section 44D

orders are in public domain, we refrain to reproduce the relevant part in this order. ITA No. 8918/Del/2019: 16. The appeal against the rectification u/s 154 involving the same issue with the same grounds and hence no separate adjudication is required. ITA No. 8919/Del/2019: 17. Since, the quantum additions stands

DCIT, International Taxation, Circle Gurgaon, Gurugram vs. Lummus Technology Heat Trasfer Bv- India Branch Office, Gurgaon

In the result, the appeals of the Revenue are dismissed

ITA 8918/DEL/2019[2007-08]Status: DisposedITAT Delhi24 Jan 2023AY 2007-08

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

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Bhagwati Charan, Sr. DR
Section 154Section 271(1)(c)Section 44D

orders are in public domain, we refrain to reproduce the relevant part in this order. ITA No. 8918/Del/2019: 16. The appeal against the rectification u/s 154 involving the same issue with the same grounds and hence no separate adjudication is required. ITA No. 8919/Del/2019: 17. Since, the quantum additions stands

DCIT, International Taxation, Circle Gurgaon, Gurugram vs. Lummus Technology Heat Trasfer Bv- India Branch Office, Gurgaon

In the result, the appeals of the Revenue are dismissed

ITA 8917/DEL/2019[2007-08]Status: DisposedITAT Delhi24 Jan 2023AY 2007-08

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

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Bhagwati Charan, Sr. DR
Section 154Section 271(1)(c)Section 44D

orders are in public domain, we refrain to reproduce the relevant part in this order. ITA No. 8918/Del/2019: 16. The appeal against the rectification u/s 154 involving the same issue with the same grounds and hence no separate adjudication is required. ITA No. 8919/Del/2019: 17. Since, the quantum additions stands