#Section 154
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AO must strictly follow time limit of 6 months to decide on Section 154 rectification application
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TDS credit not given despite appearing in Form 26AS- HC directs DCIT to dispose rectification application
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Time Limit to Pass Section 154 Rectification Order – Judicial Precedents
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Section 40A(3) disallowance cannot be made by invoking Section 154 provisions
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Omission to claim deduction u/s 57(iv) is rectifiable under Section 154
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NO Section 154 rectification order can be passed after the expiry of 4 years from the date of order sought to be rectified
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Revenue cannot deny section 154 Rectification merely because return was filed online
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Conflicting judicial opinion – No adjustment U/s. 154 can be made
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CIT cannot revise issue which is beyond the scope of rectification
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Question Based on Provisions of Sections 154, 263 & 264 of IT Act, 1961
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Disallowance not comes under the realm for rectification of mistake u/s 154
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No rectification under section 154 in section 264 Revisional order on new issues
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Section 143(1)(a)(i) intimation not required on commencement of regular Section 143(2) assessment
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