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2019 (3) TMI 1198 - ITAT BANGALOREMaintainability of rectification application filed beyond the period specified and mandated under section 154(7) - Intimation was processed under section 143(1)- non-grant of TDS credit as per Form No.16 issued by his employer, Government of Karnataka - no amendment / rectification shall be made after the expiry of 4 years from the end of the financial year in which the order sought to be amended was passed - HELD THAT:- In the case on hand, as rightly pointed out by the CIT(A), the assessee ought to have filed the said rectification application under section 154 of the Act on or before 31.03.2014. However, in the case on hand, the assessee has admittedly filed a rectification application on 18.03.2017; which is barred by limitation being filed belatedly with a delay of almost three years. All the averments to the contrary put forth by the assessee / learned AR, as to what the AO / CIT(A) ought to have done / not done etc., does not come to the assessee’s rescue as the assessee has not been able to establish the basic requirement; i.e., that its rectification application dated 18.03.2017 before the AO was maintainable as per the relevant mandate of the provisions of section 154(7). With due respect, as perused the judicial pronouncements cited are rendered in contexts that are different from the issue of dispute in the case on hand i.e., whether the assessee’s rectification application dated 18.03.2017; filed belatedly by almost three years beyond 31.03.2014, as per mandate of section 154(7) of the Act; is maintainable. In view of the facts and circumstances of the case and the relevant provisions of section 154 we find no cause to interfere with or differ from the finding rendered by the CIT(A) - Decided against assessee.
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