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2023 (8) TMI 922 - AT - Income TaxRectification u/s 154 - validity of order u/s 200A - Assessee requested the ITO to rectify the levy of fee charged u/s234E - scope of debatable question - HELD THAT:- Rectification application is for correcting the mistakes apparent from records. One cannot take recourse under section 154 in the case of issues which are debatable issues. Hon’ble Gujarat High Court in the case of Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] has stated that they do not concur with the view expressed in the case of Fatehraj Singhvi vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] held that section 234E cannot be levied for the period prior to 1.06.2015. Thus, the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the period prior to 1.6.2015 - this question is a debatable question. The order passed u/s 200A cannot be rectified on the issue which is a debatable issue. Provisions of section 154 cannot be invoked for debatable issue. In this case, levy of late fee under section 234E is a debatable issue as discussed in earlier para. It is not a clear cut mistake apparent from record. Therefore, the order under section 200A cannot be rectified under section 154 of the Act.
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