Search: section 68

3 results for “section 68”+ Rectification u/s 154clear

Sorted by relevance

Key Topics

Section 15411 Section 26311 Section 143(1)5 Section 804 Section 682 Section 69A2 Section 69B2 Section 69C2 Deduction2 Addition to Income

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

u/s 154 had to be apparent from the record. It had to be obvious mistake and not something on which there might conceivably be two points of view. Provisions of section 154 can be invoked when there is a glaring mistake of fact or law. Provision of section 154 cannot be invoked when issue is debatable or issue

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

INCOME TAX OFFICER, FEROZEPUR vs. UNIVERSAL BIOMASS ENERGY PVT LTD, GURUHARSAHAI

SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR