2015 (10) TMI 821

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....DGMENT ( Delivered by V. Ramasubramanian,J. ) This appeal is filed by the assessee under Section 260-A of the Income Tax Act, 1961. The appeal was admitted on the following questions of law, placing reliance upon the decision of the Calcutta High Court in Murali Export House & Others v. Commissioner of Income Tax [238 ITR 257]. The order passed on 10.11.2015 by this Court, while admitting th....

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....ent/ Department. 3. The return of income filed by the assessee for the assessment year 1997-98 was processed under Section 143(1)(a) on 27.3.1998 and it was found at that time that the appellant had not produced the auditor's certificate. Therefore, the claim of the appellant under Section 80HHC of the Act was disallowed by the Assessing Officer. 4. Therefore, the appellant filed a petit....

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....e assessee filed an appeal to the Income Tax Appellate Tribunal. But, by an order dated 15.7.2005, the Tribunal dismissed the appeal forcing the assessee to come up with the above tax case appeal. 7. A careful look at Sub-sections (1) and (2) of Section 154 would show that the Original Authority is conferred with two types of powers to make an amendment. The first type of power is to make an am....

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....e word "such" used in clause (b) of Sub-section (2) is actually not in ejusdem generis with Sub-section (1), but it goes along with what follows in clause (b) itself, namely "mistake which has been brought to its notice". Therefore, the thinking in the mind of the Commissioner as well as the Tribunal that Section 154 is available only to correct a mistake apparent from the record, may not be in tu....