2026 (6) TMI 1333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessee raised the following grounds in the appeal: 1.That the impugned rectification order dated 11-07-2024 passed u/s 154 r.w.s. 250 of the Income-tax Act, 1961 is bad in law void ab initio and liable to be quashed as no notice or opportunity of being heard was issued to the appellant before passing the said order in gross violation of the principles of natural justice. 2.That the learned Commissioner of Income Tax (Appeals) erred in law in passing the rectification order without issuing a mandatory show case notice to the appellant despite the rectification resulting in enhancement of income and withdrawal of relief already granted vide appellate order dated 21-06-2023. 3. That the Learned CIT(A) exceeded ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red in law in disregarding the principle of consistency as on identical facts the appellant's appeal for A.Y.2015-16 was decided in favour of the appellant and had attained finality. 9. That the impugned rectification order is arbitrary without jurisdiction contrary to law and liable to be quashed. 10. That the appellant craves leave to add amend alter or withdraw any ground of appeal at or before the time of hearing. 3. The appeal is time barred by 574 days. In the condonation application the assessee stated that the appeal should have filed within 60 days but filed 574 days of delay. He stated that appeal could not filed within time because the order was not served on the correct email. The department had sent the ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Act and reduce such amount from the total income of the assessee and not to allow the entire sum of Rs. 13,01,911/- as exempt income. Being aggrieved the order the assessee is in appeal before us. 5. The Ld. AR of the assessee submitted that the order has been passed without issuing any notice or opportunity of being heard. He further submitted that as per section 154(3) of the Act an opportunity of being heard shall be given to the assessee before making any amendment. He also submitted that section 154 of the Act empowers an authority to rectify any mistake apparent from the record. The section 154 of the Act cannot be used as a tool to re-examine, review, recall or reverse the order. In the case of GKN Drivshafts (India) Ltd. V.I....