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
200A.]
[(d) amend any intimation under sub-section (1) of section 206CB.]
7
WHOLERY INFRASTRUCTURE PVT. LTD VS DCIT, CIRCLE-2, KOTA
As per the provisions of section 154 (1)(a), the apparent mistake in order passed u/s 139(9) is duly rectifiable.
Since, the CPC passed the order u/s 139(9) of the Act and there was apparent mistake
