M/S OASIS LABORATORIES PVT. LTD.,SP-2, 22 GODAM INDUSTRIAL ESTATE, JAIPUR vs. CPC, BENGALURU/ ITO, WARD-2(3), JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed for statistical purpose

U/s 154 of the Act, thus, the finding of the ld. CIT(A) that appeal filed by the assessee is barred by limitation is not sustainable in the eyes of law. We are further of the view that a legitimate claim of the assessee cannot be denied on technicalities as it is a settled proposition of law that technicalities should

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

disallowance was already made in the original opinion of the\nld. AO, amounting to Rs.8,000.\nIt may, thus, please be appreciated your honour(s) that earlier an opinion of 1%\ndisallowance was made, while under proceedings u/s 147/148 the opinion has changed.\n1.2) Opinion while issuing Notice for rectification of mistake apparent on record u/s 154

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowing the deduction is a matter of discussion and legal matter which cannot be rectified in order u/s 154. Thus it is debatable issue hence cannot be covered u/s 154 of I.T. Act, 1961. Section 154, scope of.-Section 154 confers jurisdiction on the Assessing Officer carry out rectification