2026 (5) TMI 693

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Prithu Dudhoria Mr. Anurag Roy. ORDER   1. The petitioner challenges an order dated March 25, 2022, issued by the Income Tax Officer, Ward No. 29(1), Kolkata under Section 154 read with Section 143(3) of the Income Tax Act, 1961. 2. Ms. Sutapa Roy Choudhury, learned senior advocate appearing for the petitioner, submits that the order dated March 25, 2022 cannot be sustained, as no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion, I find merit in the submissions advanced by Ms. Sutapa Roy Choudhury, learned senior advocate for the petitioner, that the impugned order dated March 25, 2022 is barred by limitation. Section 154(7) is quoted below: "154. Rectification of mistake.- ... (7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not contain any Document Identification Number. 11. Since the order has been passed beyond the prescribed period of limitation, it suffers from a jurisdictional error. The objection regarding delay raised by the Revenue has been satisfactorily explained by the petitioner in paragraph 5 of the writ petition, wherein it is stated that the delay occurred due to the death of the petitioner's earl....