{"id":29960,"date":"2022-09-29T12:46:06","date_gmt":"2022-09-29T07:16:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/poorvanchal-vikas-foundation-v-ito-2022-the-chambers-journal-september-p-134-varanasi-trib\/"},"modified":"2022-09-29T12:46:06","modified_gmt":"2022-09-29T07:16:06","slug":"poorvanchal-vikas-foundation-v-ito-2022-the-chambers-journal-september-p-134-varanasi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/poorvanchal-vikas-foundation-v-ito-2022-the-chambers-journal-september-p-134-varanasi-trib\/","title":{"rendered":"Poorvanchal Vikas Foundation v .ITO (2022) The Chamber\u2019s Journal \u2013 September \u2013 P. 134( Varanasi)( Trib )"},"content":{"rendered":"<p>The Tribunal held that though there is\u00a0 remedy to revise the return of income but if the assessee could not revise the return\u00a0 the assessee can move an application u\/s 154 of the Act . If the mistake is obvious or inadvertent on the part of the assessee in reporting incorrect income in the return of income , the AO has to pass the rectification order . The matter was remanded to the AO to find out correct facts and pass the order accordingly . ( ITA No. 12 &amp; 13\u00a0 \/VNS \/ 2022 \u00a0dt . 4 -8 -2022 ) ( AY. 2013 -14 , 2014-15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake -Inadvertent mistake by assessee- The AO has to rectify the said mistake [ S. 143(1)] <\/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":[21],"tags":[],"class_list":["post-29960","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Ne","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29960","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=29960"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29960\/revisions"}],"predecessor-version":[{"id":29961,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29960\/revisions\/29961"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}