Section 154

All about Rectification of Mistake under Section 154

Income Tax - Sometimes there may be a mistake in any order passed by the Assessing Officer. In such a situation, mistake which is apparent from the record can be rectified under section 154. The provisions relating to rectification of mistake under section 154 are discussed in this part....

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Ground Level Difficulties faced by Assessee at Income Tax Department

Income Tax - This article primarily focuses on the difficulties faced by the assesseeabout various procrastinating issues such as rectification order; refund intentionally being adjusted after scrutiny assessment, order giving effect to the order of the appellate authorities etc. at the lower level hierarchy of the Income Tax Department (ITD)and the ...

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How to file Online Income Tax Rectification application u/s 154

Income Tax - Article explains Procedure for Filing Online Request for Rectification of Mistake U/s. 154 of the Income Tax, Prerequisites for Filing Such Application, Common mistakes while filing Rectification, Important Notes before e-Filing Rectification, Tips on filling Income Tax Return to avoid mistakes....

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Rectification of Income Tax Return, Related issues & Solution

Income Tax - Rectification has become easy since switchover to online but it has its own limitation. In this article I will be covering almost every point related to rectification in terms of: 1. Online request for rectification. 2. Required information before filing a rectification application. 3. Mistakes committed while filing a rectification. 4. N...

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Understanding Rectification of Mistake U/s. 154

Income Tax - Understanding Rectification of Mistake under Section 154 of Income Tax Act, 1961 There is no doubt that anybody can cause/effect/commit a mistake ‘inadvertently’ while reading, understanding, interpreting & writing, or during drafting, dictating, or taking note, translating from shorthand, typing, computing, etc.     Consideri...

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CBDT requests taxpayer to avail facility for online rectification

Income Tax - Taxpayers who are not satisfied with the outcome of processing of their Income Tax Return by the Centralized Processing Centre, Bengaluru can avail of the facility of online filing and tracking of rectification requests available on http://incometaxindiaefiling.gov.in/...

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I-T Dept introduces new facility for online submission of rectification request

Income Tax - Department introduces new facility for online submission of rectification request in cases where processing was completed by CPC Bangalore. Please review the guide for common errors to first rectify the return submitted and generate the rectification xml using excel utility (same utility is to be used)....

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S.154 AO cannot refuse rectification for mistake attributed to assessee

ACIT Vs Rupam Impex (ITAT Ahmedabad) - ITAT Ahmedabad held In the case of ACIT vs. Rupam Impex that the AO has justified the mistake on record on the ground that it is attributed to the assessee. The income tax proceedings are not adversarial proceedings....

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No Rectification u/s 154 for mistake from long drawn process of reasoning

K.S. Venkatesh Vs DCIT (Karnataka High Court) - Karnataka High Court held In the case of K.S. Venkatesh vs. DCIT that The Hon’ble Apex Court in T.S.Balaram Vs Volkart Brothers and others reported in 1971 (82) ITR 50 has observed that a mistake apparent on the record must be obvious and patent mistake and not something...

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Order resulting in payment of interest u/s 244A is appealable

Sandvik Asia Limited Vs Commissioner of Income Tax (OSD) (ITAT Pune) - Sandvik Asia Limited V/s. CIT (OSD)- ITAT Pune - Interest on the refund is really a part of the refund and interest and refund are not two different things. When the Income-tax Officer has passed the order under section 154 of the Act without granting interest due to the assessee...

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Rectification order u/s 154 cannot be made on debatable issue: HC

K.K.J. Foundations Vs The Assistant Director of Income (Kerala High Court at Ernakulam) - In the case of KKJ Foundations vs. ADIT it was held by High court of Kerala that It is a settled proposition of law that rectification is a process by which a mistake is set at right. It thus means correcting an error which was apparent from record ...

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Claim of deduction u/s 80IB cannot be withdrawn in proceedings u/s 154

Vinod Kumar Surana Vs I.T.O Ward 56(2), Kolkata (Kolkata ITAT) - In the case Vinod Kumar Surana Vs. ITO the Hon’ble Kolkata ITAT held that the fact of withdrawal of deduction u/ 80IB of the Act in the subsequent years when the same were duly granted by the ld. AO in the initial assessment years per se becomes a debatable issue and hence same cannot be dealt in ...

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CBDT requests taxpayer to avail facility for online rectification

NA - (01/04/2016) - Taxpayers who are not satisfied with the outcome of processing of their Income Tax Return by the Centralized Processing Centre, Bengaluru can avail of the facility of online filing and tracking of rectification requests available on http://incometaxindiaefiling.gov.in/...

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Dispose Rectification Application U/s. 154 in writing : CBDT

Instruction No. 02/2016 - (15/02/2016) - Instruction No. 02/2016 Section 154 of the Act mandates that rectification order shall be passed in writing by the Income Tax authorities. Therefore, on consideration of the matter, the Board hereby directs that all rectification applications must be disposed of after passing an order in writing, to...

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Pass Rectification Order U/s 154 within 6 Months: CBDT

Instruction No. 01/2016 - (15/02/2016) - Instruction No. 01/2016 section 154 stipulates that where application for amendment is made by assessee/deductor/collector with a view to rectify any mistake apparent from record, the income-tax authority concerned shall pass an order, within a period of six months from the end of the month in whic...

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Expeditious disposal of applications for rectification under section 154

225/148/2015-ITA-II - (05/06/2015) - 225/148/2015-ITA-II Expeditious disposal of applications for rectification under section 154 of the Income-tax Act, 1961 (Act) during the Financial Year 2015-16 - reg.- Union Finance Minister in his key-note address has also exhorted the Income-tax Department to be prompt in redressing the grievance...

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Rectification U/s. 154 – CBDT procedure for receipt & disposal

INSTRUCTION NO. 3/2013 - (05/07/2010) - INSTRUCTION NO. 3/2013 Hon'ble Delhi High Court vide Judgment in case of Court On its Own Motion v. UOI and Ors. in W.P. (C) 2659/2012 dated 14.03.2013 has issued several Mandamuses for necessary action by income-tax Department one of which is regarding maintenance of "Rectification Register" in whi...

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Recent Posts in "Section 154"

All about Rectification of Mistake under Section 154

Sometimes there may be a mistake in any order passed by the Assessing Officer. In such a situation, mistake which is apparent from the record can be rectified under section 154. The provisions relating to rectification of mistake under section 154 are discussed in this part....

Read More
Posted Under: Income Tax | ,

Ground Level Difficulties faced by Assessee at Income Tax Department

This article primarily focuses on the difficulties faced by the assesseeabout various procrastinating issues such as rectification order; refund intentionally being adjusted after scrutiny assessment, order giving effect to the order of the appellate authorities etc. at the lower level hierarchy of the Income Tax Department (ITD)and the ...

Read More
Posted Under: Income Tax |

How to file Online Income Tax Rectification application u/s 154

Article explains Procedure for Filing Online Request for Rectification of Mistake U/s. 154 of the Income Tax, Prerequisites for Filing Such Application, Common mistakes while filing Rectification, Important Notes before e-Filing Rectification, Tips on filling Income Tax Return to avoid mistakes....

Read More
Posted Under: Income Tax | ,

CBDT requests taxpayer to avail facility for online rectification

NA (01/04/2016)

Taxpayers who are not satisfied with the outcome of processing of their Income Tax Return by the Centralized Processing Centre, Bengaluru can avail of the facility of online filing and tracking of rectification requests available on http://incometaxindiaefiling.gov.in/...

Read More

Rectification of Income Tax Return, Related issues & Solution

Rectification has become easy since switchover to online but it has its own limitation. In this article I will be covering almost every point related to rectification in terms of: 1. Online request for rectification. 2. Required information before filing a rectification application. 3. Mistakes committed while filing a rectification. 4. N...

Read More
Posted Under: Income Tax | ,

S.154 AO cannot refuse rectification for mistake attributed to assessee

ACIT Vs Rupam Impex (ITAT Ahmedabad)

ITAT Ahmedabad held In the case of ACIT vs. Rupam Impex that the AO has justified the mistake on record on the ground that it is attributed to the assessee. The income tax proceedings are not adversarial proceedings....

Read More

Dispose Rectification Application U/s. 154 in writing : CBDT

Instruction No. 02/2016 (15/02/2016)

Instruction No. 02/2016 Section 154 of the Act mandates that rectification order shall be passed in writing by the Income Tax authorities. Therefore, on consideration of the matter, the Board hereby directs that all rectification applications must be disposed of after passing an order in writing, to be duly served upon the taxpayers conce...

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Pass Rectification Order U/s 154 within 6 Months: CBDT

Instruction No. 01/2016 (15/02/2016)

Instruction No. 01/2016 section 154 stipulates that where application for amendment is made by assessee/deductor/collector with a view to rectify any mistake apparent from record, the income-tax authority concerned shall pass an order, within a period of six months from the end of the month in which such an application is received, by ei...

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No Rectification u/s 154 for mistake from long drawn process of reasoning

K.S. Venkatesh Vs DCIT (Karnataka High Court)

Karnataka High Court held In the case of K.S. Venkatesh vs. DCIT that The Hon’ble Apex Court in T.S.Balaram Vs Volkart Brothers and others reported in 1971 (82) ITR 50 has observed that a mistake apparent on the record must be obvious and patent mistake and not something...

Read More

Order resulting in payment of interest u/s 244A is appealable

Sandvik Asia Limited Vs Commissioner of Income Tax (OSD) (ITAT Pune)

Sandvik Asia Limited V/s. CIT (OSD)- ITAT Pune - Interest on the refund is really a part of the refund and interest and refund are not two different things. When the Income-tax Officer has passed the order under section 154 of the Act without granting interest due to the assessee...

Read More
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