Renew Your Membership by 31st October 2024! Renew Now!

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

Read More
Download PDF

You May Also Like

From Published Accounts

Section 119(2): CBDT — Condonation of delay in filing the return of income — the Chartered Accountant of assessee was in a situation of distress due to the ill-health of his wife — genuine human problems may prevent a person from achieving such compliances — sufficient cause for condonation of delay.