2013 (2) TMI 476

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..... 27, 2011, declining to exercise his jurisdiction under section 154 of the Income-tax Act, 1961. An order was passed under section 264 by the Commissioner of Income-tax on December 6, 2010, in revision against an order of assessment for the assessment year 2007-08 finalised on December 21, 2009, under section 143(3) by the Additional Commissioner of Income-tax, Range 3, Malegaon. The claim of the a .....

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..... he matter which has been so considered and decided." 2. Learned counsel appearing on behalf of the petitioners submits that section 154(1A) applies in a situation where any matter has been considered and decided in a proceeding by way of appeal or revision relating to an order referred to in sub-section (1). Under sub-section (1) of section 154, a mistake apparent from the record can be rectified .....

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..... er section 264. 3. We find merit in the contention which has been urged on behalf of the petitioner. In the present case, the revisional authority had passed an order in revision on December 6, 2010. The application for rectification was not made before the Assessing Officer who passed the assessment order which was the subject-matter of revision but the application was made before the revisional .....

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