Section 154


This query is : Resolved 

30 December 2012 1.if we are not satisfied with AO's assessment order u/s 148 and go for rectification under sec 154 but still AO does not rectify, can we go to any higher authority u/s 154 or any other section to get rectification?
2. AO has given no relief as to wedding expenses incurred including shagun, bank acoount withdrawl ,affidavit of relatives...nothing at all.he has given penalty showcause notice along with assessment order only with a date for hearing u/s 271.What is the use of that hearing if assessment order is already made by him?is not it also a bias?what is speedy remedy to serious blunder caused by him knowingly?Vigilance commission, ombudsman, commissioner , any other or all?

30 December 2012 154 is possible where there is a mistake apparent from the records.
.
In your case I think, matters are related with exercising a judgement or formation of an opinion.
.
[(Humour) The terms like "Shagun" are either not being properly explained by you or he might have not accepted your explanation regarding these. ]
.
The available course of action is now to file an appeal with the CIT (Appeals).
.
Please also draft proper reply of Penalty Notice by further requesting not to levy penalty as the case is under appeal.

30 December 2012 Paras
is not it apparent from record that deletion like withdrawl from bank account must be alllowed?
secondly he has said in order that sources of income are given but no bills are given in support whther this money was spent in marriage itself or not.he should have taken a estimate atleast
.Also bills are with AO in file sent by complainant ,AO overlooked them.
there cant be any punishment/action against such
AO?

30 December 2012 This is an unfortunate state of the tax payers in the world. The Authorities, who are receiving salaries out of the taxpayers money , forget the principles of natural justice.
.
However. what you have written above, on the basis of the above, you will be able to get deleted the additions made by him if you prefer an appeal against such an absurd order. By the spoken words or anger, the
result is not possible until you file an appeal.
.

30 December 2012 Paras
1.how much time does appeal take generally?
2.can we file appeal under s 154 for rectification to CIR Appeal or CIT against this order of AO?
3. if in response to reply of penalty showcause ,we state the facts ,would not it make AO bound to rectify his assessment order?

30 December 2012 Time limit :

A memorandum of appeal is to be filed within a period of 30 days from :

(i) the date of service of notice of demand, where the order appealed against relates to an assessment or penalty;

(ii) the date of intimation of the order sought to be appealed against;

For your ready reference please follow the link

https://www.bcasonline.org/articles/artin.asp?600

30 December 2012 Paras
1.how much time does decision of appeal take generally?
2.so we cant file appeal under s 154 for rectification to CIR Appeal or CIT against this order of AO?
3. if in response to reply of penalty showcause ,we state the facts ,would not it make AO bound to rectify his assessment order?


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