WHOLERY INFRASTRUCTURE PRIVATE LIMITED,KOTA, RAJASTHAN vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, RAJASTHAN
In the result, the appeal filed by the assessee is allowed
ITA 525/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Oct 2023AY 2017-18
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Vijay Goyal, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(9)Section 154Section 154(1)(a)Section 44A
Appellant u/s 154 of the Act was for rectification the order passed u/s 139(9) of the Act and as per provision of section 154(1)(a) of the Act the mistake apparent in such order is duly rectifiable.
1.2 The Id CIT(A) erred in holding that application filed ... well apparent from the record and duly curable u/s 154 of the Act. For the sake of ready reference, the provisions of section 154(1) is reproduced as under: -
[(1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section
