Section 154(7) of the Income Tax Act

Income-tax Act, 2025: s.287

Section 154(7) falls under section 154 of the Income-tax Act, 1961, which corresponds to section 287 (Rectification of mistake) of the Income-tax Act, 2025.

Read section 287 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 154(7) is Hindustan Wires Ltd. v. CIT (212 ITR 639), cited in 17 of the 46 judgments on BharatTax that turn on this section.

Leading authorities on Section 154(7)

Hindustan Wires Ltd. v. CIT
212 ITR 639 · 1995 · Supreme Court
17
citing judgments

A second application for rectification under Section 154 is valid if filed within four years of the earlier rectification order, as the term "order" in Section 154(7) includes a rectified order.

Bhagwandas Patel v. G.V. Shah, ITO
98 ITR 255 · 1975 · High Court
6
citing judgments
Premchand Sitanath Roy v. Addl. CIT
109 ITR 751 · 1977 · High Court
4
citing judgments
Almac Corporation v. DCIT
60 Taxmann.com 34 · 2015 · ITAT
3
citing judgments

Judgments on Section 154(7)

Ganpatrao Mirje Family Trust, Kolhapur vs. Income Tax Officer Ward 2(1), Kolhapur

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 3348/PUN/2025[2015-16]Status: DisposedITAT Pune16 Jun 2026AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Vaibhav R ChauguleFor Respondent: Shri Rajesh Gawali, Addl. CIT DR
Section 139Section 143(1)Section 154Section 154(7)

Ganpatrao Mirje Family Trust, Kolhapur vs. Income Tax Officer Ward 2(1), Kolhapur

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 3347/PUN/2025[2014-15]Status: DisposedITAT Pune16 Jun 2026AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Vaibhav R ChauguleFor Respondent: Shri Rajesh Gawali, Addl. CIT DR
Section 139Section 143(1)Section 154Section 154(7)

Ganpatrao Mirje Family Trust, Kolhapur vs. Income Tax Officer Ward 2(1), Kolhapur

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 3346/PUN/2025[2013-14]Status: DisposedITAT Pune16 Jun 2026AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Vaibhav R ChauguleFor Respondent: Shri Rajesh Gawali, Addl. CIT DR
Section 139Section 143(1)Section 154Section 154(7)

Ganpatrao Mirje Family Trust, Kolhapur vs. Income Tax Officer Ward 2(1), Kolhapur

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 3345/PUN/2025[2012-13]Status: DisposedITAT Pune16 Jun 2026AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Vaibhav R ChauguleFor Respondent: Shri Rajesh Gawali, Addl. CIT DR
Section 139Section 143(1)Section 154Section 154(7)

Gitco Traders Private Limited, Mumbai vs. ITO - 3(1)(3), Mumbai

In the result, the appeal of the assessee stands dismissed

ITA 1567/MUM/2026[2009-10]Status: DisposedITAT Mumbai25 May 2026AY 2009-10
Section 143(1)Section 154Section 154(7)Section 244A

Sewa Sankalp, Lucknow vs. Income Tax Officer (Exemption), Lucknow

In the result, this appeal filed by assessee is dismissed, for statistical purposes

ITA 235/LKW/2026[2017-18]Status: DisposedITAT Lucknow19 May 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 10(23)(c)Section 11Section 12ASection 143(1)Section 154

Ronch Polymers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax Circle - 8(1)(1), Mumbai

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

ITA 1533/MUM/2026[2011-2012]Status: DisposedITAT Mumbai18 May 2026AY 2011-2012

Bench: Shri Sandeep Gosian & Shri Bijayananda Prusethronch Polymers Private Ltd. Vs. Dy. Commissioner Of Income Tax Circle -8(1)(1) Incorp Advisory Services Private Limited, 2Nd Floor, Geeta Building, Aayakar Bhawan, Mumbai-400021. Sion Circle, Next To Iip Petrol Pump, Mumbai-400022. Pan/Gir No: Aaacr4924P (Appellant) (Respondent) Assessee By Mr. Subham Shah Revenue By Shri Umashankar Prasad, (Cit-Dr) & Shri Annavaram Kosuri (Sr Ar) Date Of Hearing 18.05.2026 Date Of Pronouncement 12.08.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 143(1)Section 154Section 154(7)Section 250

Maheswari Panchayat Balod, Balod vs. ITO, Ward-1(3), Bhilai

In the result, appeals of the assessee in ITA No

ITA 140/RPR/2026[2014-15]Status: DisposedITAT Raipur13 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

Maheswari Panchayat Balod, Balod vs. ITO, Ward-1(3), Bhilai

In the result, appeals of the assessee in ITA No

ITA 139/RPR/2026[2014-15]Status: DisposedITAT Raipur13 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

Maheswari Panchayat Balod, Balod vs. ITO, Ward-1(3), Bhilai

In the result, appeals of the assessee in ITA No

ITA 138/RPR/2026[2013-14]Status: DisposedITAT Raipur13 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

Maheswari Panchayat Balod, Balod vs. ITO, Ward-1(3), Bhilai

In the result, appeals of the assessee in ITA No

ITA 137/RPR/2026[2013-14]Status: DisposedITAT Raipur13 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

Rajendra Kumar Shrivastava, Durg vs. ITO, NFAC, Delhi

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

ITA 744/RPR/2025[2020-21]Status: DisposedITAT Raipur12 Dec 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.744/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Rajendra Kumar Shrivastava, Mig-42, Padmanabhpur, Durg (C.G.)-491 001 Pan: Alops3921M

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 154Section 154(2)(B)Section 154(8)Section 155Section 186Section 36Section 36(1)(va)

Kshipra Enterproises, Mumbai vs. ITO 23(2)(6), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 4717/MUM/2025[2009-10]Status: DisposedITAT Mumbai27 Nov 2025AY 2009-10

Bench: Shri Sandeep Gosain

Section 143(3)Section 147Section 154Section 154(3)Section 154(7)Section 250Section 40

Pr. Commissioner of Income Tax-2 vs. M/S Karnataka Power Corporation Limited

ITA/289/2021HC Karnataka23 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 143(3)Section 154Section 154(7)Section 254Section 260Section 263Section 80I

Jaya Hind Mechanics Limited, Pune vs. Addl/JCIT(A)3, Bengalure

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

ITA 621/PUN/2025[2020-21]Status: DisposedITAT Pune25 Aug 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Pawan JainFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)(a)Section 154Section 154(4)Section 156Section 245Section 250

Sree Venkateshwara Souharda Credit Co-Operative Limited, Tumkur vs. Income Tax Officer, Ward-2, Tumkur

In the result, the appeal of the assessee is allowed

ITA 2339/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri Aprameya K, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 154(7)Section 249Section 250Section 80PSection 80P(2)(a)

Momin Medical Charitable Trust, Patan vs. The Income Tax Officer, Exemption, Palanpur

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1038/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad21 Mar 2025AY 2014-15

Bench: DR. BRR KUMAR (Vice President), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Ravindra, Sr. DR
Section 10Section 11Section 12ASection 154Section 154(7)

Flemingo Liners Pvt Ltd., Mumbai vs. ITO, Wqard-15(1)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 6176/MUM/2024[2012-13]Status: DisposedITAT Mumbai14 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Jaiprakash BairagraFor Respondent: Ms. Nidhi Agarwal (Sr. DR)
Section 143(3)Section 154Section 154(7)Section 234B

Naresh Jeramdas Idnani, Mumbai vs. ITO, Int Tax Ward-2(2)(1), Mumbai

Accordingly, Ground No.1.1. to 1.3. raised by the Appellant are allowed while all the grounds raised by the Appellant are dismissed as having being rendered infructuous

ITA 3787/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Nov 2024AY 2016-17

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Tarang Mehta / Shri Vijay MehtaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 154Section 154(7)Section 234D

Asstt. Commissioner of Income Tax, Circle-3, Nagpur vs. The Wardha District Central Cooperative Bank Ltd, Wardha

In the result, Revenue’s appeal is dismissed

ITA 222/NAG/2023[2013-14]Status: DisposedITAT Nagpur09 Sept 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Kailash C. Kanojiya
Section 116Section 143(1)Section 143(3)Section 154Section 154(1)Section 154(7)Section 186Section 250
Section 154(7) Income Tax Act (2025: s.287) — Case Laws | BharatTax