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TMI Blog2025 (4) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... is, from May, 2018 to August, 2018) on the ground that the Assessee had delayed in filing its return of income electronically in response to the notice issued under Section 148 of the Act. 4. Although, there is no amendment to the quantum of income chargeable to tax, the Assessing Officer [AO] has sought to raise a demand of a sum of Rs. 29,75,729/- on account of interest under Section 234A of the Act and has issued the impugned demand notice accordingly amending the notice of demand issued along with the reassessment order dated 11.12.2018. FACTUAL CONTEXT 5. The Assessee had filed its original return of income under Section 139 (1) of the Act in respect of assessment year [AY] 2011-12 on 30.09.2011 declaring a total income of Rs. 28,22,781/-. The AO had reasons to believe that the income of the Assessee had escaped assessment and accordingly issued a notice dated 31.03.2018 under Section 148 of the Act calling upon the Assessee to file its return of income. 6. The Assessee filed its return of income electronically reiterating its total income as Rs. 28,22,781/-, as was declared in the original return of income filed on 30.09.2011. The AO proceeded to reassess the income and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nath Sinha & Anr. v. Krishna Kumar Nag: 1966 SCC OnLine SC 29 and Lakshmi Ram Bhuyan v. Hari Prasad Bhuyan & Ors.:(2003) 1 SCC 197 in support of his contentions. He submitted that the controversy was essentially akin to variation between a judgment and a decree drawn up pursuant thereto and any such discrepancy could be corrected by exercise of the inherent powers of the court under Section 151 of the Code of Civil Procedure, 1908 [CPC]. 11. At this stage, it would be relevant to refer to Sections 154 of the Act. The same is set out below: "Rectification of mistake. 154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,- (a) amend any order passed by it under the provisions of this Act ; (b) amend any intimation or deemed intimation under sub-section (1) of section 143; (c) amend any intimation under sub-section (1) of section 200A; (d) amend any intimation under sub-section (1) of section 206CB. (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or after the 1st day of June, 2001 to an income-tax authority referred to in sub-section (1), the authority shall pass an order, within a period of six months from the end of the month in which the application is received by it,- (a) making the amendment; or (b) refusing to allow the claim." 12. Section 154 (1) of the Act empowers an income tax authority to amend any order passed by it under the provisions of the Act; to amend any intimation or deemed intimation under sub-section (1) of Section 143 of the Act; to amend any intimation under sub-section (1) of Section 200A of the Act; and to amend any intimation under sub-section (1) of Section 206CB of the Act. 13. It is apparent that the AO had initiated the proceedings under Section 154 of the Act on the premise that there was an order which required to be amended under Section 154 (1) (a) of the Act. The show cause notice dated 12.12.2024 calling upon the petitioner to show cause why rectification order not be passed clearly indicates the subject of the notice as "proceedings under Section 154 - Notice". Thus, Mr Panda's contention that the impugned order was not passed, under Section 154 of the Act but in exercise of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulars contained therein for statistical purposes but this does not detract from its being considered as an order in writing determining the sum payable by the assessee. We are unable to see why this document, which is also in writing and which has received the imprimatur of the I.T.O., should not be treated as part of the assessment order in the wider sense in which the expression has to be understood in the context of Section 143 (3). There is no dispute in the present case that the I.T.O. has signed the form I.T.N.S. 150. We, therefore, think that the statutory provision has been duly complied with and that the assessment order was not in any manner vitiated. [emphasis added] 17. In view of the aforesaid authoritative pronouncement, there can be no cavil that Form ITNS-150 is an order in writing determining the sum payable by an Assessee. 18. Any amendment to Form ITNS-150 would clearly fall within the scope of an amendment as contemplated under Section 154 (1)(a) of the Act. Thus, in terms of sub-section (7) of Section 154 of the Act, no amendment of such an order can be made after expiry of four years from the date of the said order. 19. The record also does not suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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