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TMI Blog2013 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... balance amount of Rs. 31.25 lakhs was disallowed – The assessee applied under section 154 for rectification – The CIT declined to entertain the application – Held that:- In the present case, the revisional authority had passed an order in revision. The application for rectification was not made before the Assessing Officer who passed the assessment order which was the subject-matter of revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 2007-08 finalised on December 21, 2009, under section 143(3) by the Additional Commissioner of Income-tax, Range 3, Malegaon. The claim of the assessee to the extent of contribution towards the payment of gratuity fund made during the previous year relevant to the assessment year 2007-08 was allowed to the extent of Rs. 6.80 lakhs while the balance in the amount of Rs. 31.25 lakhs was disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or revision relating to an order referred to in sub-section (1). Under sub-section (1) of section 154, a mistake apparent from the record can be rectified by amending, inter alia, any order passed under the provisions of the Act on any intimation or deemed intimation under section 154(1). However, section 154(1A) provides that the authority passing such an order may amend the order in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de before the Assessing Officer who passed the assessment order which was the subject-matter of revision but the application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A). In these circumstances, we are of the view that the Commissioner of Income-tax has erred in declining to entertain the application f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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