2025 (11) TMI 1511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me Tax, CPC (hereinafter referred as ADIT, CPC) has erred in suo-motu rectifying the Intimation which was passed u/s 143(1) of the Income Tax Act, 1961 by assuming jurisdiction u/s 154 of the Act. 2. On the facts and in the circumstances of the case and in law the Ld. ADIT, CPC failed to appreciate that the issue is debatable in view of the various decisions of the Hon'ble Tribunal including the decision of Hon'ble Pune Bench i.e. Jurisdictional Tribunal and hence assumption of jurisdiction Us 154 is bad in law. Revised Concise Grounds 3. On the facts and in the circumstances of the case and in law the Ld. ADIT, CPC has erred in passing rectification order u/s 154 of the Act against the revised return file....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome and processed the above said revised return by allowing the exemption u/s 10(10AA) of the Act of Rs.7,18,944/- as claimed by the assessee and also issued the refund of Rs.62,420/- as claimed by the assessee. 5. Thereafter, CPC vide order dated 06.04.2022 issued rectification intimation u/s 154 of the Act and reduced the exemption claimed by the assessee u/s 10(10AA) of the Act of Rs.7,18,944/- to Rs.3,00,000/- only. 6. Being aggrieved with the above rectification intimation dated 06.04.2022 passed u/s 154 of the Act, the assessee preferred an appeal before Ld. CIT(A). After considering the reply of the assessee, Ld. CIT(A) dismissed the appeal filed by the assessee. 7. It is the above order against which the assessee is in appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Ld. AR also submitted that now after amendment leave encashment is exempted up to Rs.25,00,000/- and the amendment is retrospective and therefore the exemption of leave encashment of Rs.7,18,944/- may kindly be allowed to the assessee, in this regard Ld. AR also relied on the decisions passed by coordinate benches of this Tribunal. Accordingly, Ld. AR requested before the bench to allow the appeal on legal as well as on factual grounds. 9. Ld. DR appearing from the side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same. However, Ld. DR accepted the fact that no notice was issued to the assessee prior to passing rectification order and the rectification made by the CPC was suo mo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pparent from the record an income- tax authority referred to in section 116 may,- (a) amend any order passed by it under the provisions of this Act ; (b) amend any intimation or deemed intimation under subsection (1) of section 143; (c) amend any intimation under sub-section (1) of section 200A; (d) amend any intimation under sub-section (1) of section 206CB. (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than ....