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TMI Blog2024 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner not to correct his ITR for AY 2013-14. The petitioner has remedy in terms of Section 154 as above for seeking necessary rectifications. If such an application is moved by the petitioner, the respondent shall decide the same on the basis as above, and allow the petitioner, if required, to file return. No further adjudication is required by this Court at this stage. Petition is accordingly dismissed in aforesaid terms. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON BLE MR. JUSTICE SANJAY VASHISTH Present: For the Petitioner : Mr. Samarvir Singh, Advocate with Mr. Agam Bansal, Advocate Ms. Suparna Jain Singh, Advocate Mr. Anshul, Advocate Mr. Jivesh Malik, Advocate. For the Respondent : Mr. Varun Issar, Sr. Standing Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same return has been transferred to the Jurisdictional assessing officer i.e. office of the undersigned respondent. The ITR has been processed by the then Jurisdictional Assessing officer but as the same is filed under wrong ITR form and section the system does not taken up the exemption of the Petitioner and a demand is created. Therefore, the claim of the exemption is rejected by the system due to filing wrong ITR form and Wrong section also. The Processing sheet/intimation as available with the respondent is attached as annexure R-2. The above mistake has again repeated by the Petitioner in the Assessment Year 2014-15 wherein he again filed the ITR Form 7 under section 139 (4A) and the same got declared invalid by the CPC and when the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act;] (b) [ amend any intimation or deemed intimation under sub-section (1) of section 143.] [ Substituted by Act 27 of 1999, Section 65, for Clause (b) (w.e.f. 1.6.1999).] (d) [ amend any intimation under sub-section (1) of section 206CB.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.] [(1-A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.] [ Inserted by Act 31 of 1964, Section 7 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment or reducing a refund already made, the [Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for Income-tax Officer (w.e.f. 1.4.1988).] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 156 and the provisions of this Act shall apply accordingly. (7) Save as otherwise provided in section 155 or sub-section (4) of section 186, no amendment under this section shall be made after the expiry of four years [from the end of the financial year in which the order sought to be amended was passed] [ Substituted by Act 67 of 1984, Section 29, for from the date of the order sought to be amended (w.e.f. 1.10.1984).]. (8) [ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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