Case Law Details
Shilpa Prabhakar Kulkarni Vs DCIT Centralized Processing Centre (ITAT Mumbai)
ITAT Mumbai held that as no claim of the amount of exempted allowance was made in the return of income, the same cannot be rectified as there was no mistake apparent from record in order passed u/s 143(1)(a) of the Income Tax Act.
Facts- The assessee is mainly aggrieved with the rejection of claim of rectification of the assessee and upholding the disallowance of Rs.35,26,484/ – i.e. which was claimed by the assessee as various allowances exempted under the provisions of the Act.
Conclusion- Held that assessee did not make any claim for exempted allowance of Rs.35,26,484/- in the return of income. In our opinion, omission was on the part of the assessee and therefore, there is no mistake in the order passed u/s 143(1) by the CPC. Accordingly, we uphold the finding of the Ld. CIT(A) of rejecting the claim of rectification of order u/s 143(1)(a) of the Act.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
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Whether Revision u/s. 264 should have been filed against intimation u/s. 143(1), instead of rectification.?
Kindly give opinion, Thanks.