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2013 (12) TMI 17 - AT - Income TaxCredit for advance tax and STT paid – Held that:- The STT paid by the assessee was filled in the wrong column, i.e., in the column of TDS - If the assessee has committed any mistake in filling the return of income, the same cannot be rectified by the Assessing Officer under Section 154 - For the purpose of Section 88E, mere payment of STT would not entitle the assessee to claim the rebate - The assessee would be entitled to rebate only if the total income of the assessee included the income arising from the taxable securities transactions - In the return of income, the assessee has mentioned the income arising from transactions chargeable to securities transaction tax to be nil - The certificate only mentions the transaction entered into by the assessee but it nowhere mentions the income arising from such transaction - There is no apparent mistake in the intimation sent by the Assessing Officer under Section 143(1). The mistake, if any, was in the return of income filed by the assessee. Section 154 cannot be utilized for rectifying the assessee's mistake in filling of the return – Decided against assessee.
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