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1. Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual...

2. Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated...

3. 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...

4. Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in...

5. Rectification of mistake u/s 154 - period of limitation - the said order has not been passed to rectify any apparent mistake but was passed to give complete effect to...

6. Rectification of mistake u/s 154 - period of limitation - the original assessment u/s 143(3) is dated 21.11.2011 - the order u/s 154 has been passed on 29.06.2017, which...

7. Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC

8. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

9. Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from...

10. Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for...

11. Rectification of mistake u/s 154 - Merger of mistake in the order passed by the AO into the order passed by the CIT(A) - We find that Ld.CIT(A) has passed a cryptic...

12. Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC

13. Rectification u/s 154 - Period of limitation - Late fee u/s. 234E - as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be...

14. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

15. Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed...