SARJOO PRASAD RAJPAT,KANPUR vs. INCOME TAX OFFICER 1(1)(4), KANPUR

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2009-10 M/S Sarjoo Prasad Rajpat Vs. Ito-1(1)(4), 55/15, Kahoo Kothi, Kanpur 16/69/ Kanpur Pan:Aaffs5661Q (Appellant) (Respondent) Assessee By: Sh. Pradeep Kumar Sahgal, Advocate Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 24.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Dated 13.03.2024 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Under Section 154 Passed By The Ld. Ao On 25.04.2018. The Grounds Of Appeal Are As Under:- “1. That The Order In Appeal Passed By The Ld Cit(A), Nfac Is Bad In Law & Facts & Deserves To Be Quashed By Allowing The Appeal. 2. That The Ld. Cit(A), Nfac Under The Facts & Circumstances Of The Case Has Erred In Law & In Facts, In Upholding The Order Of Ld. Ao In Rejecting The Application Made Under Section 154 Of The Act. 3. That On The Facts & In The Circumstances Of The Case Of The Appellant, The Ld. Cit(A) Erred In Rejecting Contention Of Appellant For Rectification Of Mistake U/S 154 Of The Act On The Ground That Appellant Ought To Have Filed Revised Return Of Income Within Due Date If There Was Any Mistake In Filing Of Original Return Of Income. The Ld. Cit(A), Nfac Ought To Have Appreciated That Ao Is Bound To Compute Correct Income As Per Provisions Of The Act & Tax Cannot Be Levied At Higher Amount Due To Error Made While Filing Return Of Income.

rectification of mistake u/s 154 of the Act on the ground that appellant ought to have filed revised return of income within due date if there was any mistake in filing of original return of income. The LD. CIT(A), NFAC ought to have appreciated that AO is bound to compute correct income as per provisions

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR, KANPUR vs. SHRI MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

rectifications under the law,\nnot as a vehicle for new claims.\nTaxpayer Cannot Benefit from Own Failure to File Correctly\nAllowing expenditure claims that were not made in the original ITR would\neffectively give the taxpayer a second chance to correct what was an omission or\nfailure to file correctly. This would violate the principle that taxpayers cannot\nbenefit from

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

depreciated has already been\nrevised as per IT Rules. Sum of Rs.2,21,72,493/- was allocated as per Companies\nAct, which figure was not correct. Further, the in terms of Rule 18BBB of the IT\nRules, the claim of deduction u/s 801A has to be made in the return of income and\nthe accompanying documents, including form 10CCB