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2015 (2) TMI 621 - AT - Income TaxRectification of mistake - application to amend intimation on the point of limitations rejected - Held that:- The provision to rectify any mistake apparent from the record by an Income-tax authority is separately envisaged in Clause (b) and (c) of sub-section (1) of section 154, clause (a) talks about “order passed” whereas clause (b) of sub-section 1 of section 154 envisages amendment of any intimation/ deemed intimation under subsection 1 of section 143(1), whereas section 154(7) as reproduced in earlier part of this order stipulates time limit of four years from the end of the financial year in which the order to be amended was passed, since it talks about “order”, and intimation cannot be termed as order especially when separate provision for amendment of an order and amendment of intimation/deemed intimation is there, therefore, the action of Assessing Officer in rejecting the applications moved under section 154 to amend intimation on the point of limitations, in our considered view, is not just and proper. As such while accepting the appeal of the assessee we set aside the orders of both the authorities and restore the matter back to the file of the Assessing Officer with a direction that he shall consider and decide the application of the assessee on merits and pass order after giving due opportunity of hearing to the assessee. - Decided in favour of assessee
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