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2019 (3) TMI 1304
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....render Pal, Sr.D.R. ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Learned CIT(A), Hisar, dated 30th November 2015, for the assessment year 2009-2010, challenging the order of Learned CIT(A), in confirming the order of assessing officer of rejecting the application under section 154 of the Income Tax Act 1961. 2. Briefly the facts of the c....
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....e did not file any revised return of income. Therefore, application under section 154 was rejected. The assessee challenged the order of the assessing officer under section 154 before Learned CIT(A) and made the following submissions : "While importing the FBT data some system error occurred and the computer software imported the FBT data of some other client i.e. Indo-Furnace Pvt Ltd. wh....
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....y that time the period available us 139(5) for filling revised return was lapsed. Hence the appellant could not revise its return and filed an application u/s 154 before the A.O. which he rejected without understating the basic point that the Appellant Company was being asked to pay fringe benefit tax on the expenses/figures of some other Assessee." 3. The Learned CIT(A) considering explanation....
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.... the lapse of time. Assessee has enough opportunities to rectify the error and revise the return within the prescribed time limit. He has not offered any explanation for not rectifying the error within the time limit. Assessing officer has rightly rejected his application u/s 154 as details submitted by him cannot be rectified which will be revision of the particulars submitted by the assessee. ....