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October 2024

Revision — Powers of Commissioner — Assessee inadvertently filing data of next assessment year instead of relevant assessment year — Intimation u/s. 143(1) — Application for revision rejected only on the ground that intimation is not an order — Inadvertance of the Assessee not with a malafide intention to evade tax — Orders, intimation and communication set aside — Matter remanded to Principal Commissioner for de novo enquiry and fresh consideration.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 4 mins

51 DiwakerTripathi vs. PCIT

[2024] 466 ITR 371 (Bom)

A. Y. 2013-14

Date of order: 29th August, 2023

S. 143(1), 154 and 264 of ITA 1961

Revision — Powers of Commissioner — Assessee inadvertently filing data of next assessment year instead of relevant assessment year — Intimation u/s. 143(1) — Application for revision rejected only on the ground that intimation is not an order — Inadvertance of the Assessee not with a malafide intention to evade tax — Orders, intimation and communication set aside — Matter remanded to Principal Commissioner for de novo enquiry and fresh consideration.

The Assessee, an individual, filed his return of income for A.Y. 2013-14 on 28th March, 2015 declaring total income at ₹12,48,160. While filing the return of income, the Assessee mistook the assessment year to be the financial year and filled in all the details of

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