#Section 154
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921 articlesIncome Tax
Income Tax
Apparent and obvious mistakes in return rectifiable by filing a rectification application u/s 154
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Income Tax
Filing of Form No. 67 is a procedural directory requirement in nature
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Income Tax
What to do if rectification request is not considered by Assessing Officer?
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Income Tax
Order not containing DIN shall be treated as invalid
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Income Tax
Addition u/s 69A via rectification order u/s 154 based on surmises and conjectures unsustainable
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Justified claim of assessee cannot be denied by appellate authority by citing procedure as a tool
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Claim allowed in scrutiny proceedings cannot be withdrawn by AO by mere change of opinion
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Mistakes by NRI in ITR – ITAT directs AO to consider rectification application on merits
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Income Tax
Debatable & contentious Issues cannot be Rectified under section 154
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Income Tax
Section 154: Rectification of Mistake & Section 155: Other Amendments
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ITAT quashes rectification order & demand; Says assessee seems to be a victim of official apathy
Income Tax
Income Tax
Typographical error should be rectified via rectification application u/s 154
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Income Tax
Claiming exemption under wrong section is rectifiable u/s 154 of the Income Tax Act
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