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TMI Blog2023 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... assist us as to under which provision the AO was empowered to invoke provisions of sec 154 of the Act to rectify the order passed by his super senior officer i.e. ld. PCIT. In our humble view form no. 5 dated 13.01.2021 under VSVS scheme was issued by the ld. PCIT, Ghaziabad and the Assessing Officer rectified tax calculation mistake in the same form by invoking provisions of sec 154 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of Principal CIT, Ghaziabad who has issued Form No. 5 if any mistake pointed by the A.O., same can be rectified by the Pr. CIT, Ghaziabad. Therefore, CIT(A), is in error in dismiss the appeal. 2. That declaration filed by the assessee on Form No. 2 and deposited through Form No. 3 which was dully accepted by the Pr. CIT, Ghaziabad, after obtaining the report from A.O. and Addl. CIT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the order of Principal CIT, Ghaziabad who has issued Form No. 5 if any mistake pointed by the A.O., same can be rectified by the Pr. CIT, Ghaziabad. Therefore, CIT(A), is in error in dismiss the appeal. It is also been contended by the appellant that declaration filed by the assessee on Form No. 2 and deposited through Form No. 3 which was dully accepted by the Pr. CIT, Ghaziabad, after obtaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find it appropriate to take note of some undisputed facts of the matter. We note that as per letters 13.06.2023 of ITO, Ward-1(1)(3) Meerut and written submissions of ld. Senior DR in this case form no. 5 under VSVS scheme was issued by the ld. PCIT Ghaziabad on 13.01.2021 and the Assessing Officer by way of invoking provisions of section 154 of the Act passed impugned order on 20.09.2022 rectifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctified tax calculation mistake in the same form by invoking provisions of sec 154 of the Act on 20.09.2022. The Assessing Officer is not validly entitled and empowered to rectify mistake of his super senior officer therefore we are inclined to hold that impugned rectification order dated 20.09.2022 u/s. 154 of the Act is without jurisdiction, invalid and bad in law thus the same is not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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