Rectification u/s 154 - commercial building or residential ...

Income Tax

April 22, 2019

Rectification u/s 154 - commercial building or residential building - AO has brought on record that the entire building was a commercial building - based on this finding CIT(A) rectified its order - An erroneous finding of fact is undisputedly an error apparent from record rectifiable u/s 154

View Source

← Previous Next →

Rectification u/s 154 - commercial building or residential ...

Income Tax

April 22, 2019

You may also like:

Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for...

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....

Rectification of mistake u/s 154 - Debatable issue - it cannot be said that allowance of deduction of sales promotion expenses by the AO resulting in a mistake apparent...

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...

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...

Rectifiction u/s 154 - Levy of late filing fees u/s 234E - Assessee must bring out from the record as to what prejudice has been caused to the assessee in the order...

Rectification u/s 154 - additional depreciation @20% claimed as per provision of Sec. 32(1)(iia) - it is on record of the AO that the issue is debatable and the issue...

Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from...

Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed...

Rectification of mistake u/s 154 – Withdrawal of interest u/s 244(1A) – the issue dealt by the AO in the rectification order u/s. 154 of the Act cannot be said to be a...

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

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...

Rectification u/s 154 - Addition u/s 54 - sale of property - Merely there is an observation of the revenue audit party it is not a mistake apparent on record. - There...

Rectification u/s 154 - mistake apparent on record warranting rectification u/s 154 - debatable issue - enhancement of income for the purpose of section 115JC - the AO...

Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the...

Quick Updates: