“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

The Ved Prakash Mukand Lal Educational Society, Yamunanagar vs. DCIT, Yamunanagar

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

that on the basis of audit objections, notice u/s 154 was issued on 29-01-2009 to which the assessee objected. Finally, no rectification u/s 154 was ever passed clearly indicating that the proceedings u/s 154 were dropped. Thereafter, the case has been reopened after four years which is nothing

Suresh Natvarlal Zinzuwadia, Vadodara vs. The Dy.CIT, Circle-2(1)(1), Vadodara

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

ITA 314/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

For Appellant: Ms Rangoli Gada, ARFor Respondent: Shri Abhijit, Sr. DR

Section 112ASection 143(1)Section 143(1)(a)Section 154

related to capital gains, but was only regarding Chapter VI-A deductions, hence no opportunity was given for LTCG adjustment. The appellant filed rectification u/s 154, but the same was rejected by CPC. Appeal before CIT(A) was dismissed. In remand proceedings, the AO made no adverse comment on cost

Krishi Upaj Mandi Samiti, Narsingpur vs. Asst. Commissioner of Incometax, Circle 2(1), Jabalpur

In the result, both the appeals are partly allowed for statistical purposes

ITA 149/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

case 2 Copy of order of CIT(Appeal) dated 11.7.2024 rejecting application u/s 154 3 Written submission filed before CIT (Appeal) for rectification u/s 154 4 Copy of order of CIT(Appeal) u/s 250 dated 14.5.2024 against assessment order against which rectification application was filed. 5 Form 35 filed before

Krishi Upaj Mandi Samiti, Narsingpur vs. Asstt. Commissioner of Income Tax, Circle 2(1), Jabalpur

In the result, both the appeals are partly allowed for statistical purposes

ITA 148/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

The Tamil Nadu Dr Ambedkar Law University, Chennia vs. Income- Tax Officer (Exemptions) Ward 1, Chennai

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

ITA 833/CHNY/2026[2019-2020]Status: DisposedITAT Chennai06 Mar 2026AY 2019-2020

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:833/Chny/2026 िनधा"रण वष"/Assessment Year: 2019-20 The Tamil Nadu Dr. The Income Tax Officer Ambedkar Law University, Vs. (Exemptions), No.5, Poompozhil Campus, Ward 1, Dr. Dgs Dinakaran Salai, Chennai. Raja Annamalaipuram, Chennai – 600 028. Pan: Aadat 3528N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Ms. Ann Mary Baby, Cit सुनवाई क" तारीख/Date Of Hearing : 05.03.2026 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Addl/Jcit(A)-2, Pune Order Dated 27.01.2026 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2019-20 :- 2 -:

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Ms. Ann Mary Baby, CIT

Section 139(1)Section 147Section 148Section 154Section 154(3)Section 250

present appeal before the Tribunal. The assessee has raised multiple grounds. One of the grounds raised namely, Ground No.2 reads as follows: :- 3 -: “Rectification u/s 154 passed without notice is invalid: The CIT(Appeals) failed to appreciate that the JAO Suo moto passed a rectification order u/s.154 r.w.s.147

Marigold Meridian Co-Operative Housing Society Ltd, Mumbai vs. ITO Ward, Mumbai

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

ITA 9072/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

Section 143(1)Section 143(1)(a)Section 2(19)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Society Limited and the Sarswat Co-operative Bank Ltd. The CPC disallowed the same u/s 143(1) of the Act. The appellant filed rectification u/s 154 of the Act, which was rejected by the CPC by observing as under : “The above return was processed u/s 143(1) vide DIN CPC/2122/A5/310699176

Marigold Meridian Co-Operative Housing Society Ltd, Mumbai vs. ITO Ward-41(2)(3), Mumbai

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

ITA 9071/MUM/2025[2021-22]Status: DisposedITAT Mumbai05 Mar 2026AY 2021-22

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

Section 143(1)Section 143(1)(a)Section 2(19)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Marigold Meridian Co-Operative Housing Society Ltd, Mumbai vs. ITO Ward-41(2)(3), Mumbai

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

ITA 9070/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

Section 143(1)Section 143(1)(a)Section 2(19)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Shri Dandi Sewa Ashram, Onkareshwar vs. Income Tax Officer Exemption, Bhopal

ITA 560/IND/2025[2017-18]Status: DisposedITAT Indore27 Feb 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 10Section 10(24)Section 11Section 124Section 143(1)Section 154Section 246ASection 250Section 253

Shri Dandi Sewa Ashram ITA No. 560/Ind/2025 - AY: 2017-18 आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX

Measage.Osaka Alloys and Steel (P) Ltd, Jalandhar vs. Deputy Commissioner of Income Tax Circle-II, Jalandhar

The appeal stand dismissed

ITA 347/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm आयकर अपील सं. / Ita No.347/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Osaka Alloys & Steel (P) Ltd. Dcit Circle - Ii बनाम/ 428, Mota Singh Nagar, Jalandhar Jalandhar Punjab - 144001 C/O Bhagat & Co. (Ca) Vs. 16 Brij Nagar, Jalandhar, Punjab - 144001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-7097-G (अपीलाथ"/Appellant) (" थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Adjournment Request " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Adjournment requestFor Respondent: Sh. Farhat Khan (CIT) - Ld. DR

Section 115JSection 143(3)Section 263Section 263(1)Section 264Section 80I

order. 7. From assessee’s list of dates and events as placed on record, it could be observed that Ld. AO has sought rectification u/s 154 for re- computation of book profits u/s 115JB on 11-09-2017. However, no such order has been passed by Ld. AO in that

Krishan Batra, Fatehabad vs. ITO Ward 1, Ayakar Bhawan Sirsa Road

The appeal stands allowed

ITA 1546/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh19 Feb 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1546/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Krishan Batra Ito Ward 1 114A, Anaj Mandi, Fatehbad बनाम/ Vs. Manju Complex Haryana - 125050 Fatehabad – 125 050 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Akgpb-9656-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. J. P. Goyal (Ca) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2026 घोषणाकीतारीख /Date Of Pronouncement : 19/02/2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2023- 24 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Mysore Dated 26-09-2025 In The Matter Of A Rectification Intimation As Issued By Cpc U/S 154 On 21-06-2024. The Sole Grievance Of The Assessee Is Denial Of Tax Credit For Rs.69,012/-. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. J. P. Goyal (CA) – Ld. AR (Virtual)For Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR

Section 143(1)Section 154Section 194A

Loss Account. Hence, only proportionate credit of Rs.27,584/- was allowed out of Rs.96,596/- as claimed by the assessee. The assessee filed rectification u/s 154 which stood rejected by CPC against which the assessee preferred further appeal. The Ld. CIT(A) rejected the appeal on the technical ground that

Ranjodh Singh Bhatti, Ludhiana vs. Income Tax Officer, Ward-3, Khanna

The appeal stand allowed for statistical purposes

ITA 1543/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh19 Feb 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं. / Ita No.1543/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Shri Ranjodh Singh Bhatti Ito Ward -3 C/O Tejmohan Singh (Advocate) Khanna - 141401 बनाम/ Vs. #527, Sector-10 D, Chandigarh - 160011 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bndpb-1030-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Tej Mohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 18-02-2026 घोषणाकीतारीख /Date Of Pronouncement : 19-02-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021- 22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac Dated 15-11-2025 In The Matter Of A Rectification Intimation Issued By Cpc U/S 154 On 09-06-2025. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR (virtual)

Section 143(1)Section 154Section 234B

wherein CPC raised demand of Rs.1,71,480/- which primarily stem from the fact the CPC charged interest u/s 234B. The assessee sought rectification u/s 154 which stood rejected by CPC on 09-06-2025. Against rejection of rectification as sought by the assessee, the assessee preferred further appeal

Balaji Educational Welfare Society, Lucknow vs. Assessing Officer, CPC, Lucknow

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

ITA 712/LKW/2025[2018-19]Status: DisposedITAT Lucknow17 Feb 2026AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Balaji Educational Welfare V. Assessing Officer, Cpc Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. Pan:Aacab8487H (Appellant) (Respondent) Appellant By: Shri Sharad Srivastava, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri Sharad Srivastava, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

Section 10Section 143(1)Section 154

aforesaid adjustment of Rs.94,27,096/- was made disallowing assessee’s claim for exempted income. The assessee filed application for rectification u/s 154 of I.T. Act, submitting that there was an inadvertent typographical mistake in wrongly making claim of exempted income u/s 10(23C)(iv) instead of the correct section ... Centre (CPC), Bangalore vide intimation passed u/s. 143(1) of the Act dated 20.03.2020. Against the said processing, assessee moved an application of rectification u/s. 154 of the Act on 30.07.2020 by making a correction towards the claim of exemption u/s. 10(23C)(iiiab) of the Act as against eligible

Pradeep Sharma, Sagar vs. Assistant Commissioner of Income Tax Circle-1, Katni

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

GROUND NO.3: It is submitted that charging of tax u/s 115BBE in any particular case is a debatable issue and not amenable for rectification u/s 154 of the Act. The Honourable Jaipur Tribunal in case of ACIT Circle-2, Alwar v Sudesh Kumar Gupta in ITA No. 976/JP/2019

Power Security Corp. Pvt. Ltd., Chennai vs. ITO, Corp. Ward-5(2), Chennai

The appeal of the assessee is allowed

ITA 2943/CHNY/2025[2013-14]Status: DisposedITAT Chennai13 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2943/Chny/2025 िनधा$रण वष$ /Assessment Year: 2013-14

For Appellant: Mr. Y. Sridhar, C.A ()For Respondent: Ms. R. Anitha, Addl. CIT

Section 144Section 147Section 148Section 148ASection 149Section 154Section 250

this Hon'ble Tribunal may be pleased to set aside the orders of the authorities below and direct the Assessing Officer to allow rectification u/s 154 by holding that the notice issued u/s 148 dated 31.07.2022 is barred by limitation under section 149 of the Act.” 2. The assessee ... addition of Rs.35,69,538/- being 7% of the total receipts in the hands of the assessee. The assessee filed an application for rectification u/s. 154 on 21.10.2024 stating that the notice issued u/s. 148 is beyond the time limit u/s. 149 and therefore the assessment

Md Educational Society, Gurgaon vs. Deputy Commissioner of Income Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 6422/DEL/2025[2014-2015]Status: DisposedITAT Delhi12 Feb 2026AY 2014-2015

Bench: Shri Mahavir Singh, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 10Section 154Section 2Section 250

that it is well settled judicial principle that substantive relief cannot be denied due to procedural mistake. He has further argued that the rectification u/s 154 made by CPC for making the impugned disallowance is also not sustainable as it was not a matter covered u/s 154

Anil Tuteja, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

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

Karan Pratap Singh, Sirsa, Haryana vs. ITO, Ward-1, Sirsa, Haryana

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 761/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

Munish Kumar Legal Heir Late Sh Gurdeep Singh, Vill Manakpur, Yamunanagar vs. ITO, Ward 5, Yamunanagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 754/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

Madhu Grewal, Chandigarh vs. Principal Commissioner of Income Tax, Chandigarh-1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR