Miscellaneous Application — Mistake apparent on record — S. 254(2) — Appeal of the assessee was allowed by the Hon’ble Tribunal on the basis of the judgment of the High Courts prevailing at that time — Subsequently, the Hon’ble Supreme Court reversed the view taken by the High Courts — Subsequent decision of the Hon’ble Supreme Court cannot be the basis to invoke section 254(2).

44. Vaibhav Maruti Dombale vs. Asst. Registrar, ITAT

(2025) 178 taxmann.com 447 (Bom)

A. Y. 2019-20: Date of order 12/09/2025

Ss. 36(1)(va), 43B and 254 of ITA 1961

Miscellaneous Application — Mistake apparent on record — S. 254(2) — Appeal of the assessee was allowed by the Hon’ble Tribunal on the basis of the judgment of the High Courts prevailing at that time — Subsequently, the Hon’ble Supreme Court reversed the view taken by the High Courts — Subsequent decision of the Hon’ble Supreme Court cannot be the basis to invoke section 254(2).

The return of income filed by the assessee was processed u/s. 143(1) of the Act wherein an adjustment was made towards the amount received from the employees as contribution to any provident fund, superannuation fund etc. and not paid within the due dates prescribed u/s 36(1)(va) of the Act.

The CIT(A) dismissed the appeal of the assessee on the ground that Explanation 5 inserted u/s. 43B vide Finance Act 2021 was applicable retrospectively and therefore the addition deserved to be sustained. The Tribunal allowed the appeal filed by the assessee. It was held by the Tribunal that the amendmen