2026 (5) TMI 296

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....Ms. Pooja Swaroop, CIT DR ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal arises from order dated 18.08.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as "the Act") by Ld. Addl./JCIT(Appeals)-Kolkata. In this case, the Ld. AO noted certain mistakes in the said assessment order and proceeded to rectify the same u/s 154 of the Act. To this extent the Ld. AO d....

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....ssessment u/s 143(3). Courts and Tribunals have consistently held that provisions of section 154 can be invoked only where there is a patent, obvious, and indisputable mistake apparent form the record. It cannot involve debatable or controversial issues, or any issue that requires interpretation, investigation or long reasoning. The issues involved in the present case are certainly not containing ....

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....) was also appealed against and relief was granted by CIT(A), the jurisdictional AO should ascertain whether the assessment order has reached finality or not (i.e. whether further appeal was moved by either appellant or department) and restore the assessed income to such final determination of taxable income. The appeal is therefore allowed." 2. The Revenue is aggrieved with the action of first....

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....y of the ground(s) of appeal." 3. On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. The Ld. DR stated that a genuine mistake was brought to the notice of the Ld. AO who on his own accord initiated proceedings u/s 154 of the Act and set right the mistake. It was argued that the mistake was appar....