Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Rectification u/s 154 - The AO had only denied the relief in the ...

Case Laws     Income Tax

January 31, 2023

Rectification u/s 154 - The AO had only denied the relief in the absence of any such clear cut evidence and the ld. AR has also failed to point out as to what was the mistake committed by the Revenue Authority while processing the return u/s 143(1) of the Act. - No merit in the appeal of the assessee - AT

View Source

 


 

You may also like:

  1. Validity of Rectification of mistake u/s 154 - There was no appeal by assessee against the rectification order passed u/s 154 of the Act dated 11.10.2017. Even if the...

  2. Scope of rectification of mistake - The case revolved around the disallowance of EPF and ESI contributions by the Assessing Officer u/s 154 of the Income-tax Act, 1961....

  3. The Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO) erred in denying the assessee's request for rectification u/s 154 of the Income Tax Act and...

  4. Rectification u/s 154 - The ld. AR invited our attention in ITR 7 where it is mentioned that the correct figures in claim of section 11(1)(2) of the Act. The assessee...

  5. Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

  6. Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by...

  7. The Income Tax Appellate Tribunal held that the rectification order u/s 154 was invalid due to violation of principles of natural justice, contravention of Section...

  8. Rectification of mistake u/s 154 - deduction u/s. 10A - View taken by the Ld. AO in the proceedings initiated u/s. 154 tantamount to a change in view resulting into...

  9. Denial of exemption u/s 10(25)(ii) - filling of return in the abbreviated name - We are of the considered view that ld. CIT (A) has erred in dismissing the rectification...

  10. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

  11. Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated...

  12. Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

  13. Rectification u/s 154 - Deduction u/s 80IB - The assessee would be entitled to the deductions in the rectification under section 154 to the extent permitted by the...

  14. Rectification u/s 154 - Treatment to interest incurred by the assessee - Had there been any evidence furnished along with the return of income with regard to completion...

  15. Power of AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut...

 

Quick Updates:Latest Updates