Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 154 - ITAT DELHIPower of the AO to rectify mistake of his super senior officer - hierarchy of the Departmental structure - AO by way of invoking provisions of section 154 passed impugned order rectifying the tax calculation error in the form 5 issued by ld. PCIT - HELD THAT:- On being asked by the bench Senior DR could not assist us as to under which provision the AO was empowered to invoke provisions of sec 154 of the Act to rectify the order passed by his super senior officer i.e. ld. PCIT. In our humble view form no. 5 dated 13.01.2021 under VSVS scheme was issued by the ld. PCIT, Ghaziabad and the Assessing Officer rectified tax calculation mistake in the same form by invoking provisions of sec 154 of the Act on 20.09.2022. AO is not validly entitled and empowered to rectify mistake of his super senior officer therefore we are inclined to hold that impugned rectification order u/s. 154 is without jurisdiction, invalid and bad in law thus the same is not sustainable and we set aside the same. Sole grievance of assessee is allowed.
|