TMI Blog2019 (9) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... d order will have to be set aside and the application will have to be decided. Writ Petition succeeds. The impugned order dated 13 June 2019 is quashed and set aside. The rectification application filed by the Petitioner under section 154 of the Income Tax Act, 1961 stands restored to the file of Assistant Commissioner of Income Tax 21(2), Mumbai to be disposed of on its own merits. - WRIT PETITION NO. 2237 OF 2019 - - - Dated:- 4-9-2019 - M.S. SANKLECHA NITIN JAMDAR, JJ. Mr. Madhur Agarwal a/w Atul Jasani, for the Petitioner. Mr. Sham Walve, for Respondents. Judgment : (Per Nitin Jamdar, J.) Rule. Rule is made returnable forthwith. Taken up for final disposal. 2. The Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner accordingly rejected the rectification application by the impugned order dated 13 June 2019. 5. In the impugned order the Additional Commissioner commented that the Petitioner did not inform an appeal is filed on the same issue for which rectification was sought. The Commissioner stated that there could be a merit in the case, but the discussion is restricted to Section 154 of the Act. He opined that since the Petitioner is agitating on similar ground before the appellate authority it is not proper on the part of the Assistant Commissioner, following the doctrine of judicial discipline, to adjudicate on the same issue pending before the appellate authority. The Assistant Commissioner, observed that rectification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been brought to its notice by the assessee [or by the deductor] [or by the collector], and where the authority concerned is the [Commissioner (Appeals)], by the [Assessing] Officer also. (3) .. (4) .. (5) .. (6) .. (7) ... (8) ... Section 154(1) empowers the Authority to rectify and carry out amendments. The specified Authorities can amend any order passed by it under the provisions of the Act; intimation or deemed intimation specified in section 143(1); any intimation under subsection (1) of section 200A; and any intimation under sub-section (1) of section 206CB. Section 154(2) empowers the Authority to make an amendment on its own mot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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