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

The limitation period for rectification under section 154 of the Income Tax Act is to be counted from the date of the latest order passed, not the original order. This ensures claims made within the appropriate timeframe after subsequent orders are not time-barred.

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)

S K Sharma Contractor, Ghaziabad vs. ITO, Ward 2(2)(3), Ghaziabad

In the result, the appeal is allowed as above

ITA 798/DEL/2023[1991-92]Status: DisposedITAT Delhi30 May 2024AY 1991-92

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 154Section 154(8)Section 220(2)Section 244A

Majalgaon Art Sci & Commerce College Beed, Majalgaon vs. ITO TDS Ward, Aurangabad

In the result, the appeal of assessee is dismissed

ITA 1109/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune30 Nov 2023

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Ramnath P. Murkunde
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234E

Ashish Agrawal, Pune vs. ITO., Ward-12(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 337/HYD/2023[2019-20]Status: DisposedITAT Hyderabad26 Sept 2023AY 2019-20
For Appellant: Shri V. Balaji, ARFor Respondent: Ms. Sheetal Sarin, DR
Section 139(4)Section 143(1)Section 249(2)Section 249(3)Section 90

Idbi Bank Ltd, Mumbai vs. ACIT, Ltu Circle-1, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 715/MUM/2023[1994-95]Status: DisposedITAT Mumbai07 Aug 2023AY 1994-95

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Idbi Bank Limited, 22Nd Floor, Idbi Tower, Wtc Complex, Cuffe Parade, Mumbai-400 005 ...... Appellant Vs. Acit/Dcit-Ltu, 29Th Floor, Centre No.1, World Trade Centre, Cuffe Parade, Mumbai-400 005 Pan – Aabci8842G ..... Respondent

For Appellant: Shri C. Naresh, Ld. ARFor Respondent: Shri K. C. Selvamani, CIT-DR
Section 143(3)Section 154Section 154(7)Section 244ASection 250

Yash Developers, Mumbai vs. DCIT 27(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3217/MUM/2022[2009-2010]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Mr. Mandar Vaidya, ARFor Respondent: Mr. Harmesh Lal, DR
Section 154

Shrijani Agarwal Trust, Kanpur vs. ITO, Ward-36(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 381/KOL/2022[2009-2010]Status: DisposedITAT Kolkata23 Feb 2023AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 154Section 154(7)Section 246Section 80C

Superfine Metals P Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Central Circle 1(2), Pune

ITA 634/PUN/2021[2013-14]Status: DisposedITAT Pune07 Oct 2022AY 2013-14

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita Nos. 631 To 634/Pun/2021 निर्धारण वर्ा / Assessment Years : 2010-2011 To 2013-14 Superfine Metals Private Ltd., E29/E39, Supa Midc, Tal. Parner, Ahmednagar – 414302 . . . . . . . अपीऱधर्थी / Appellant Pan:Aakcs6038H बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Central Circle 1(2), Pune द्वारा/ Appearances Assessee By : Shri M. K. Kulkarni Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 28/09/2022 घोषणा की तारीख / Date Of Pronouncement : 07/10/2022 आदेश / Order Per G. D. Padmahshali, Am; Present Bunch Of Five Appeals Of The Assessee Is Assailed Against Separate Orders Of Commissioner Of Income Tax (Appeals), Pune-11 [For Short “Cit(A)”] All Dt. 16/11/2021 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arose Out Of Rectification Orders Dt. 20/02/2021 Passed U/S 154 By The Asst. Commissioner Of Income Tax, Central Circle 1(2), Pune [For Short “Ao”] For Assessment Years [For Short “Ay”] 2010-11 To 2013-14. Itat-Pune Page 1 Of 12

For Appellant: Shri M. K. KulkarniFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 154Section 154(7)Section 250Section 32(1)Section 32(1)(iia)

Superfine Metals P Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Central Circle 1(2), Pune

ITA 632/PUN/2021[2011-12]Status: DisposedITAT Pune07 Oct 2022AY 2011-12

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita Nos. 631 To 634/Pun/2021 निर्धारण वर्ा / Assessment Years : 2010-2011 To 2013-14 Superfine Metals Private Ltd., E29/E39, Supa Midc, Tal. Parner, Ahmednagar – 414302 . . . . . . . अपीऱधर्थी / Appellant Pan:Aakcs6038H बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Central Circle 1(2), Pune द्वारा/ Appearances Assessee By : Shri M. K. Kulkarni Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 28/09/2022 घोषणा की तारीख / Date Of Pronouncement : 07/10/2022 आदेश / Order Per G. D. Padmahshali, Am; Present Bunch Of Five Appeals Of The Assessee Is Assailed Against Separate Orders Of Commissioner Of Income Tax (Appeals), Pune-11 [For Short “Cit(A)”] All Dt. 16/11/2021 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arose Out Of Rectification Orders Dt. 20/02/2021 Passed U/S 154 By The Asst. Commissioner Of Income Tax, Central Circle 1(2), Pune [For Short “Ao”] For Assessment Years [For Short “Ay”] 2010-11 To 2013-14. Itat-Pune Page 1 Of 12

For Appellant: Shri M. K. KulkarniFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 154Section 154(7)Section 250Section 32(1)Section 32(1)(iia)

Superfine Metals P Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Central Circle 1(2), Pune

ITA 631/PUN/2021[2010-11]Status: DisposedITAT Pune07 Oct 2022AY 2010-11

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita Nos. 631 To 634/Pun/2021 निर्धारण वर्ा / Assessment Years : 2010-2011 To 2013-14 Superfine Metals Private Ltd., E29/E39, Supa Midc, Tal. Parner, Ahmednagar – 414302 . . . . . . . अपीऱधर्थी / Appellant Pan:Aakcs6038H बनाम / V/S. Asst. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Central Circle 1(2), Pune द्वारा/ Appearances Assessee By : Shri M. K. Kulkarni Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 28/09/2022 घोषणा की तारीख / Date Of Pronouncement : 07/10/2022 आदेश / Order Per G. D. Padmahshali, Am; Present Bunch Of Five Appeals Of The Assessee Is Assailed Against Separate Orders Of Commissioner Of Income Tax (Appeals), Pune-11 [For Short “Cit(A)”] All Dt. 16/11/2021 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arose Out Of Rectification Orders Dt. 20/02/2021 Passed U/S 154 By The Asst. Commissioner Of Income Tax, Central Circle 1(2), Pune [For Short “Ao”] For Assessment Years [For Short “Ay”] 2010-11 To 2013-14. Itat-Pune Page 1 Of 12

For Appellant: Shri M. K. KulkarniFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 154Section 154(7)Section 250Section 32(1)Section 32(1)(iia)

Zintec Software Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 1690/HYD/2018[2011-12]Status: DisposedITAT Hyderabad17 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Zintec Software (P) Ltd, Vs. Dy. C.I.T. Hyderabad Circle 17(2) Pan:Aaaczi110H Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, C.A Revenue By: Shri Y.V.S.T. Sai, Cit(Dr) Date Of Hearing: 16/08/2022 Date Of Pronouncement: 17/08/2022 Order Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 6.6.2018 Of The Learned Cit (A)-5, Hyderabad Relating To A.Y.2011-12. 2. The Legal Grounds Raised By The Assessee Before Us Are As Under: “1. The Learned Commissioner Of Income Tax (Appeals) Failed To Appreciate That The Time Limitation Laid Down Under Section 154(7) Applies Only To Amendment Of Any "Order Passed" Referred To In Section 154(1)(A) & Not To Amendment Of Any Intimation Or Deemed Intimation Under Sub-Section (1) Of Section 143(1) Referred To In Section 154(1) (B) And, Therefore, Erred In Dismissing The Appeal Stating That The Rectification Application Is Beyond The Date Of Limitation. 2. Without Prejudice To Ground No. 1, The Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Not Adjudicating On The Ground Of Page 1 Of 11

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri Y.V.S.T. Sai, CIT(DR)
Section 115JSection 116Section 143Section 143(1)Section 143(3)Section 154Section 154(1)Section 154(1)(a)Section 154(7)Section 200A

P.S.Shekar, Chennai vs. DCIT Corporate Circle 2(2), Chennai

In the result, both the appeals of the assessees are allowed

ITA 1029/CHNY/2019[2010-11]Status: DisposedITAT Chennai24 Jan 2022AY 2010-11
For Appellant: Shri T.N. Seetharaman, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl. CIT
Section 143(1)Section 154Section 154(3)

P.S.Jagdish, Chennai vs. DCIT Corporate Circle 2(2), Chennai

In the result, both the appeals of the assessees are allowed

ITA 1028/CHNY/2019[2010-11]Status: DisposedITAT Chennai24 Jan 2022AY 2010-11
For Appellant: Shri T.N. Seetharaman, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl. CIT
Section 143(1)Section 154Section 154(3)

Sh. Amit Mantri, A-3-A, Anaj Mandi, Chandpole Bazar, Jaipur vs. DCIT, Circle-1, Jaipur

In the result, this appeal of the assessee is allowed

ITA 151/JPR/2021[2009-10]Status: DisposedITAT Jaipur04 Jan 2022AY 2009-10
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(1)Section 154Section 154(7)Section 198

Lakhi Electronics Pvt. Ltd., Ahmedabad vs. ITO, Ward-2(1)(3), Ahmedabad

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

ITA 1789/AHD/2018[2006-07]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2006-07
For Appellant: Shri Divya Agrawal, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 143(1)Section 154

Reliance Industries Limited, Mumbai vs. DCIT (Ltu)-2, Mumbai

In the result, this appeal by the assessee is partly allowed

ITA 5421/MUM/2019[2009-10]Status: DisposedITAT Mumbai03 Sept 2021AY 2009-10

Bench: Hon’Ble Justice P.P.Bhatt & Shri Shamim Yahya

For Appellant: Shri Nimesh Vora-ARFor Respondent: Ms. R.M.Madhavi-CIT(DR)
Section 115JSection 143(1)Section 154Section 154(7)Section 234D

Anjanappa Hanumanaik vs. Commissioner of Income Tax Appeal -III

WP/20086/2019HC Karnataka18 Feb 2020

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

Section 154(7)

Jani Properties Private Limited, Mumbai vs. Income Tax Officer 2(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2640/MUM/2018[2008-09]Status: DisposedITAT Mumbai13 Dec 2019AY 2008-09

Bench: Shri Pawan Singh (Jm) & Shri Rifaur Rahman (Am) Jani Properties Pvt Ltd Vs Ito, 2(2)(1), Gkdj & Associates, Cas Aayakar Bhavan, 333, Sohrab Hall, 21, Sassoon M.K. Road, Road, Opp Jehangir Hospital, Mumbai -400020 Pune-411 001 Pan : Aaacj7356D Appellant Respondednt

Section 115Section 115JSection 115OSection 154Section 234B

Punjab National Bank, Trichur vs. The ITO, TDS, Trichur

In the result, the appeal filed by the assessee is dismissed

ITA 598/COCH/2017[2009-10]Status: DisposedITAT Cochin04 Sept 2019AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.S.L.Janardhanan, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 154Section 154(7)Section 194ASection 201Section 201(1)Section 201(3)

Smt. Nirmala Goyal, Ajmer vs. Assistant Commissioner of Income Tax, Ajmer

In the result, appeal of the assessee is allowed

ITA 920/JPR/2017[2008-09]Status: DisposedITAT Jaipur04 Apr 2019AY 2008-09
For Appellant: Shri Nikhalesh Kataria (CA)For Respondent: Shri A. K. Mahala (JCIT)
Section 154Section 154(2)Section 154(7)Section 155Section 54F

Mr.Hanumanaik Anjanappa, Bangalore vs. Commissioner of Income Tax (Appeals)-3, Bangalore

In the result, the assessee’s appeal for Assessment Year 2008-09 is dismissed

ITA 2395/BANG/2018[2008-09]Status: DisposedITAT Bangalore22 Mar 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2008-09 Shri. Hanumanaik Anjanappa, Vs. Commissioner Of Income Tax, No.2357, 1St C Main Road, (Appeals) – 3, R. P. C. Layout, Vijayanagara, Bengaluru – 95. 2Nd Stage, Bengaluru – 560 040. Pan : Aajpa 3522 G Appellant Respondent Assessee By : Shri. K. Mallaba Rao, Advocate Revenue By : Dr. P. V. Pradeep Kumar, Addl. Cit Date Of Hearing : 18.03.2019 Date Of Pronouncement : 22.03.2019

For Appellant: Shri. K. Mallaba Rao, AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 143(1)Section 154Section 250