Court : Delhi
Reported in : ILR1972Delhi226; 86ITR452(Delhi)
..... the facts and in the circumstances of the case, the tribunal was right in holding that the income- tax officer's order of rectification under section 154/155 of the income-tax act, 1961 in so far as it imposed the special surcharge on the asessee's income from share in the income of his various firms was illegal.'(5) the statement of case has been prepared with reference to ..... the facts and in the circumstances of the case. the tribunal was right in holding that the income-tax officer's order of rectification under section 154/155 of the income- tax act, 1961, in so far as it imposed the special surcharge on the assessed's income from share in the income of his various firms was illegal. '(ii) whether on the facts and in the circumstances of the ..... case. the tribunal was right in holding that the income-tax officer's enhancement of the penal interest under section 18a(6) of the income-tax act .....Tag this Judgment!
Court : Gujarat
Reported in : 107ITR63(Guj)
..... mistake and not something which can established by a long drawn process of reasoning on points on which there may conceivably be two opinions that can be corrected in rectification proceedings under section 154 of the income-tax act, 1961. 15. under the circumstances, in the light of the above discussion, all that we have to ask ourselves is, whether in the original proceedings, relief under ..... 1061. however, we find that as regards the powers of the income-tax officer in rectification proceedings, the position has been summarized now by the supreme court in t s balaram ..... of income-tax : 99itr135(sc) , l. hirday narain v. income-tax officer : 78itr26(sc) , income-tax officer v. asok textiles ltd. : 41itr732(sc) and venkatachalam, income-tax officer v. bombay dyeing and mfg. co. ltd. : 34itr143(sc) . now, all these different decisions no doubt turn upon one or the other aspect of rectification proceedings either under section 35 of the indian income-tax act, 1922, or section 154 of the act of .....Tag this Judgment!
Court : Rajasthan
Reported in : 250ITR714(Raj); 2002(1)WLN89
..... of the order of the appellate assistant commissioner, the original assessment order is supposed to have merged in the appellate order and, therefore, the income-tax officer could not have started rectification proceedings under section 154 of the income-tax act, 1961 ?'(2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the ..... income-tax officer passed the order under section 154 due to change of opinion and that there was no mistakeapparent from the record within the meaning of section 154 of the income-tax act, 1961 ?'9 ..... the order of the appellate assistant commissioner, the original order is supposed to have merged in the appellate order and, therefore, the income-tax officer could not have started rectification proceedings under section 154 of the act, even in respect of eligibility of the assessee as an industrial undertaking or that the assessee became disentitled to avail of the benefit ..... the ground that points were not raised and decided.12. section 154 of the act, to the extent it is relevant for the present purpose, reads as under :'154. rectification of mistake.--(1) with a view to rectifying any mistake apparent from the record, an income-tax authority referred to in section 116 may,-(a) amend any order passed by it under .....Tag this Judgment!
Court : Mumbai
Reported in : (2009)224CTR(Bom)259; 312ITR1(Bom)
..... of time was granted to the appellant to rectify the defects stated in the letter of the assistant commissioner of income-tax, circle 3(4) dated march 16, 1990.4. your appellant prays that the letter refusing rectification under section 154 of the income-tax act is not based on correct appreciation of the facts and that the original return filed by the appellant on december ..... 29, 1989 is valid in law and ought to have been accepted by the deputy commissioner of income-tax, special range 15. your appellant further prays that the ..... rectifying the defects in the original return. the request of rectification was turned down by the revenue on february 17, ..... dated march 16, 1990. the assessee filed the rectification application dated january 8, 1992 stating that the original return was filed before the prescribed date for filing the return of income, namely, december 31, 1989 under section 139(1) of the income-tax act and further that the appellant filed the revised return of income on april 19, 1990 revising the loss figure and .....Tag this Judgment!
Court : Mumbai
Reported in : (1992)108CTR(Bom)361; 200ITR739(Bom)
..... return. 3. the petitioner applied for rectification under section 154 of the income-tax act, and, having failed therein, carried an appeal to the commissioner of income-tax. the petitioner's appeal also came to be dismissed by the commissioner of income-tax an order dated january 28, 1991. the contention advanced during the rectification proceedings under section 154 of the income-tax act, and in appeal before the commissioner, ..... was that the assessing officer was in error in adjusting the amount of rs. 2,30,11,856 as such adjustment did not fall within the purview of section 143(1)(a) of the income-tax act. curiously enough though the commissioner accepted ..... judgment and grant to the petitioner refund, if and as found admissible. 6. since the intimation under section 143(1)(a) of the income-tax act was itself without jurisdiction and is being set aside the further proceedings thereupon under section 154 and appeal therefrom are without consequences and any findings made therein shall not operate to the prejudice of ..... j.1. this writ petition impugns an order of intimation dated january 30, 1990, issued under section 143(1)(a) of the income-tax act, 1961. 2. the petitioner-bank returned a total income of rs. 16,86,48,302 as its total income during the previous year relevant to the assessment year 1989-90. the petitioner had not included in .....Tag this Judgment!
Court : Rajasthan
Reported in : 176TAXMAN29(Raj)
..... under section 154 of the income-tax act, 1961.2. thus, the question precisely comprehends the aspect, as to whether the levy of surcharge, ..... while computing the tax demand is a debatable issue or not. learned assessing officer has passed a very short order (annex 4 ..... circumstances of the case, the tribunal was justified in holding that levy of surcharge while computing tax demand is debatable issue and hence non-levy of it could not be made subject-matter of application for rectification ..... tribunal dated 6-5-2005, accepting the appeal of the assessee, and setting aside the orders of the assessing officer, and the commissioner, income-tax (appeals), and thereby deleting the surcharge, as levied under section 113 of the income-tax act, 1961. the appeal was admitted on 4-4-2006, by framing a substantial question, reading as under:whether in the facts and .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1984)8ITD930(Mad.)
..... the ito gave effect to the orders of the aac in each assessment year. however, the assessee made rectification applications under section 154 of the income-tax act, 1961 ('the act'), stating therein that the ito should make rectification in his orders as mistake apparent from the record is there for the purpose of recomputation of the deduction ..... under section 154 ..... section 154 of the income-tax act, 1961, proposing to rectify the assessment orders for the assessment years 1961-62 to 1963-64, passed on december 12, 1962, march 25, 1966, and july 5, 1966, respectively. for the assessment year 1961-62, the notice was virtually under section 35 of the 1922 act. in the meantime, the income-tax officer had on may 21, 1965, passed an order of rectification ..... admissible under section 80j of the act, by revising the capital employed without taking into account the liabilities. reliance was placed .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Chandigarh
Reported in : (2003)87ITD551(Chd.)
..... it failed to pay an advance tax under section 18a of old income-tax act. it was contended that the issue being debatable, fell outside the scope of provisions of section 154. on these facts, hon'ble supreme court held the order of rectification passed by the income-tax officer was not without jurisdiction. the income-tax officer had power under section 35 of old income-tax act, (now under section 154) to rectify such error and charge ..... interest by way of rectification order.18. further in the case of indian woollen textile ..... mills (p.) ltd. (supra), hon'ble punjab & haryana high court has held that assessment completed overlooking the statutory provisions of income-tax act, 1961 .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2007)104ITD86(Mum.)
..... accounts, at the time of assessment, which was clearly, according to the a.o., not permissible. the assessee objected to the rectification proposed by the assessing officer in the following words: no rectification order under section 154 of the income-tax act, 1961 can be passed to disallow the provision for doubtful debts amounting to rs. 10,99,552 for assessment year 1993-94 ..... because there is no apparent mistake which can be rectified and hence section 154 has no application. this issue is controversial in the sense ..... mistake only without any further argument or debate. the rectification must follow as a necessary logical consequence of the mistake being found on the record. in the case that was considered by the hon'ble apex court, the department has attempted to apply provisions of section 17(1) of the income-tax act, 1922 which can be interpreted in two diagonally opposite ..... scope of which, is more than the scope that was envisaged under section 154 of the income-tax act. on careful consideration of both the provisions that is section 143(3) and section 154 of the income-tax act, it is undisputed that the scope under section 143(3), is more than the scope under section 154 of the income-tax act. as can be seen from the ratio laid down by the hon' .....Tag this Judgment!
Court : Guwahati
..... cannot entrench upon the field of power reserved for the other authority.26. it is also worth noticing that in the case at hand [a rectification proceeding was initiated, under section 154 of the income-tax act, by the joint commissioner of income-tax at the initiative of the audit party and the joint commissioner, after making necessary enquiry, dropped the proceedings] the assessing authority was satisfied that ..... commissioner, in his order dated march 28, 2000 aforementioned, also pointed out that initiation of proceeding of rectification of mistake under section 154/155 of the income-tax act by the joint commissioner of income-tax was dropped on january 7, 2000, before the initiation of the proceeding under section 263 of the act.2. it is the notice dated january 24, 2000, aforementioned and the order dated march 28 ..... said assessment, the petitioner company's claim in respect of deduction from income on account of bonus was allowed under section 43b of the act. after completion of this assessment, the joint commissioner of income-tax, issued a notice, dated april 6, 1999, to the petitioner-company for rectification of mistake under section 154/155 of the income-tax act. the petitioner company, on being asked to submit a written reply .....Tag this Judgment!