Tribunal held that the CIT(A) took a \u00a0different view holding that return filed under s.\u00a0139(4)\u00a0would not dilute non-furnishing the return before the end of relevant assessment year as required under S. \u00a0139(1). The CIT(A) in the \u00a0rectification order relied on the Supreme Court decision. The CIT(A) had taken two different views. When two views were possible on the same issue and the issue which needed to be decided after debate and deliberations it was not permitted to make the rectification under S. \u00a0154. Under S. \u00a0154\u00a0the authorities were permitted to rectify the mistake which was apparent from the record and in the instant case, there was no mistake which was apparent from the record and the issue required to be discussed deliberately and various case law considered. Therefore, the order passed by the CIT(A) under S. \u00a0154\u00a0was bad in law and unsustainable. (AY. 2012-13 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 154 : Rectification of mistake-Penalty-failure to file return-Two views possible-Rectification is not permissible. [S. 139(1), 139(4), 271F] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11022","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2RM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11022"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11022\/revisions"}],"predecessor-version":[{"id":11023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11022\/revisions\/11023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}