Amendment in Form ITNS-150 to be made within time limit prescribed u/s. 154(7)

Dhansamridhi Finance Pvt Ltd. Vs DCIT (Delhi High Court) Delhi High Court held that Form ITNS-150 sets out quantum of tax determination to be paid by assessee in an order u/s. 143(3) of the Income Tax Act, thus any amendment thereof is to be made within time limit prescribed under section 154(7) of the Income Tax Act. Thus, order set aside as beyond time limit. Facts- The petitioner [Assessee] has filed the present petition impugning the rectification order dated 26.12.2024 [impugned order] passed u/s. 154 of the Income Tax Act, 1961 as well as the demand notice dated 26.12.2024 [impugned dema...