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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Recourse to rectification proceedings u/s 154 by Settlement ...

Income Tax

March 17, 2015

Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify, the levy interest cannot be imposed by rectifying a concluded order under Section 245D(4) of the Act. - HC

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  1. Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

  2. Validity of order of settlement commission – the Settlement Commission had no power of rectification at the relevant time – the order is required to be set aside - HC

  3. Whether the Settlement Commission could reopen its concluded proceedings by invoking Section 154 so as to levy interest u/s 234B - Held No.

  4. Whether the Settlement Commission could reopen its concluded proceedings by invoking Section 154 so as to levy interest u/s 234B - Held No.

  5. Rectification of mistake u/s 154 - the power u/s 154 is not a power to review an order and the power can be invoked to rectify a mistake, which is apparent from the...

  6. Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

  7. Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated...

  8. Rectification of mistake u/s 154 - CIT(A) has complicated the issue of a simple rectification to be carried out - AT

  9. Rectification u/s 154 - Determination of turnover - charging of tax rate at 30% on the total income of the appellant - Assessee’s claim cannot be considered to be an...

  10. Rectification of mistake u/s 154 - period of limitation - intimation or deemed intimation u/s 143(1) - If we read that the limitation provided under section 154(7) is...

 

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