Tribunal held that if there is defect in the application an opportunity must be provided to correct the defect. Tribunal also held that when the return is e-filed, every statutory order/decision and relevant facts which went into decision making of punching figures on e-portal at relevant point of time would constitute record for purposes of proceedings under section 154. (AY. 2015-16)
Amrik Singh Bhullar v. ITO (2021) 190 ITD 355 (Chandigarh)(Trib.)
S. 154 : Rectification of mistake-Defect in application-Records-Opportunity must be provided to correct the defect-Every statutory order/decision and relevant facts which went into decision making of punching figures on e-portal at relevant point of time would constitute record for purposes of proceedings under section 154 of the Act-Matter remanded. [S. 139]