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

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Key Topics

Section 11(2)16Section 143(1)(a)10Section 1548Section 234B4Section 119(2)(b)4Section 2634Section 2502Section 692Exemption2Deduction

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

154 of the Act for rectification of the intimation u/s 143(1)(a) of the Act to allow the claim u/s 11(2) of the Act but the same was rejected by the CPC on 19.12.2016 for the reason that there was no prima facie error which the assessee had sought to get rectified. I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

2
Disallowance2
Rectification u/s 1542

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

154 of the Act for rectification of the intimation u/s 143(1)(a) of the Act to allow the claim u/s 11(2) of the Act but the same was rejected by the CPC on 19.12.2016 for the reason that there was no prima facie error which the assessee had sought to get rectified. I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 148Section 263Section 69

154. The bench minutely analysed law in this regard and applying the principle of 'coram non judice' and following aforesaid judgments of the supreme court, it was held that if an assessee seeks to challenge the reassessment proceedings as being without jurisdiction, when action for rectification is sought to be taken on the assumption of the validity of the reassessment