{"id":37000,"date":"2023-09-06T14:07:14","date_gmt":"2023-09-06T08:37:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/poonam-mittal-smt-v-ito-2022-215-ttj-29-asr-uo-138-taxmann-com-380-asr-trib\/"},"modified":"2023-09-06T14:07:14","modified_gmt":"2023-09-06T08:37:14","slug":"poonam-mittal-smt-v-ito-2022-215-ttj-29-asr-uo-138-taxmann-com-380-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/poonam-mittal-smt-v-ito-2022-215-ttj-29-asr-uo-138-taxmann-com-380-asr-trib\/","title":{"rendered":"Poonam Mittal (Smt.) v. ITO (2022) 215 TTJ 29 (Asr) (UO)\/ 138 taxmann.com 380 (Asr) (Trib)"},"content":{"rendered":"<p>The Tribunal relying upon the decision of Hon\u2019ble Supreme Court in T.S. Balaram, ITO\u00a0v.\u00a0Volkart Brothers\u00a0[1971] 82 ITR 50,held that the AO had grossly erred in invoking the provisions of section 154 of the Act for the purpose of making disallowance u\/s. 40A(3) of the Act, therefore, the order therein passed by him cannot be sustained and is accordingly liable to be vacated. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of an amount under section 40A(3) cannot be brought within realm of a mistake which could be held as glaring, patent, apparent and obvious from record, thereby rendering assessment order passed by Assessing Officer amenable for rectification under section 154 of the Act. [S. 40A((3), R.6DD]  <\/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-37000","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9CM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37000","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=37000"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37000\/revisions"}],"predecessor-version":[{"id":37001,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37000\/revisions\/37001"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}