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2019 (3) TMI 143 - HC - Income TaxRectification of mistake - Entitlement to the relief under section 89(1) - revised application under section 154 - Particulars of the mistake proposed to be rectified - HELD THAT:- Authorities while issuing the impugned notice have totally ignored the orders passed by the Income Tax Officer dated 30.08.2011 and the CIT-A order dated 01.10.2012 wherein it has been held that relief under Section 89(1) of the Act is allowable to the petitioner for which he can file a revised application under Section 154 and that it was pursuant to the aforesaid observations of the Income Tax Officer and the CIT-A that the petitioner had filed the revised application under Section 154. The respondents have also overlooked the fact that the petitioner’s claim was allowed by order dated 05.12.2014 mainly in view of the previous orders dated 30.8.2011 and 1.10.2012. The authorities have also not taken into consideration the fact that in the proceedings taken up by the authorities on the revised application under Section 154 the authorities duly asked the petitioner to submit a form under Section 10-E of the Act and also sought for and received information from the Bank regarding the salary paid towards subsistence allowance pursuant to the orders passed by this Court and that it was on the basis of the aforesaid information and the document filed by the petitioner that benefit under Section 89(1) was given to the petitioner. As constrained to observe that the submissions made by the learned counsel for the respondents to the effect that the relief under Section 89(1) of the Act was barred by limitation and, therefore, could not have been allowed by the ITO, Jabalpur vide order dated 15.12.2014, does not find any mention in the particulars of the mistake that were proposed to be rectified in the notice dated 09.05.2017 and is apparently an afterthought. Income Tax authorities while passing the order dated 1.8.2017, Annexure R-6, has totally ignored and omitted to take note of the findings recorded by the Income Tax Officer in its order dated 30.8.2011 to the effect that the relief under section 89(1) of the Act, is allowable to the petitioner and for which purpose he could have filed a revised application under section 154 of the Act, which has been affirmed and confirmed by the CIT-A by order dated 1.10.2017. The authorities have simply taken note of the fact that the application under section 154 of the Act, was dismissed without taking note of the aforesaid finding and has revised the order. Very initiation of the impugned Section 154 proceedings was misconceived and uncalled for as there was no mistake in the previous orders requiring rectification in view of the admitted and undisputed fact that the petitioner is entitled to claim benefit under Section 89(1) of the Act, and that his claim thereunder is allowable. Petition allowed.
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