Rectification of mistake u/s 154
This query is : Resolved
CA Vap Patel
(Querist)
13 September 2014
Is it possible to make rectification application to AO on the basis of Decision passed by supreme court?
Section 154 is used for Mistake apparent from the record, so will it be good strategy to File rectification u/s 154 on the basis of Supreme Court decision?
Section 154 is used for Mistake apparent from the record, so will it be good strategy to File rectification u/s 154 on the basis of Supreme Court decision?
13 September 2014
Yes You can .
you can relay on supreme court decision to rectify the mismatch
you can relay on supreme court decision to rectify the mismatch
Nikhil Kaushik
(Expert)
13 September 2014
Vishwakeerthi..where is the issue of 26AS and TDS claim mismatch in this question??
for querist, just one question, how is a supreme court judgment (which are normally dealing with the issues related to allowance/disallowance made in the assessment apply to mistake apparent on records?
for querist, just one question, how is a supreme court judgment (which are normally dealing with the issues related to allowance/disallowance made in the assessment apply to mistake apparent on records?
15 September 2014
pls mention the on what grounds u want to file rectfication petition
CA Vap Patel
(Querist)
15 September 2014
Dear Friends Thanks for Reply.
In my case, My client has filed his return of income for AY 2009-10 on 14.09.2009(Individual assessee not liable for audit so actual due date is 31.07.2009), however he has paid all his tax liability before 30.07.2009. Department has charged interest u/s 234A for delay in filling return of income however in case of CIT vs Dr Parnnoy Roy, Supreme Court has held that if full Tax is paid before the due date of filling return of income, then no interest u/s 234A should be charged for late filling of return.
Can I filed my rectification request u/s 154 on this ground?
In my case, My client has filed his return of income for AY 2009-10 on 14.09.2009(Individual assessee not liable for audit so actual due date is 31.07.2009), however he has paid all his tax liability before 30.07.2009. Department has charged interest u/s 234A for delay in filling return of income however in case of CIT vs Dr Parnnoy Roy, Supreme Court has held that if full Tax is paid before the due date of filling return of income, then no interest u/s 234A should be charged for late filling of return.
Can I filed my rectification request u/s 154 on this ground?
16 September 2014
for AY 2009-10 now u cannot file rectification request u/s 154 since 4 years have elapsed in this case
Nikhil Kaushik
(Expert)
16 September 2014
you can file tushar...because four years are counted from the end of the year in which order is passed. So unless the order was passed on or before 31 March 2010, the order is open for rectification.
16 September 2014
but he have already mentioned that dept have charged int so doesnt that mean order was passed for charging int.
Nikhil Kaushik
(Expert)
16 September 2014
yes. All I am saying that if the order was not passed on or before 31 March 2010, it is still open for rectification.
CA Vap Patel
(Querist)
16 September 2014
Date of order 03/09/2010.4 year ends on 31.03.2015
I gone through ITO VS Smt Manini Niranjanbhai [1992] 41 ITD 324(Ahd -Trib) where it is stated that
"it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision. It has been mentioned therein that the Board have been advised that the mistake arising as a result of subsequent interpretation of law by the Supreme Court would constitute a mistake apparent from record and rectificatory action under section 154 would be justified”.
Will this help in filling rectification request?
I gone through ITO VS Smt Manini Niranjanbhai [1992] 41 ITD 324(Ahd -Trib) where it is stated that
"it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision. It has been mentioned therein that the Board have been advised that the mistake arising as a result of subsequent interpretation of law by the Supreme Court would constitute a mistake apparent from record and rectificatory action under section 154 would be justified”.
Will this help in filling rectification request?
Nikhil Kaushik
(Expert)
16 September 2014
yes Vap. it will. please go ahead and file the application
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