{"id":54396,"date":"2025-05-19T06:47:44","date_gmt":"2025-05-19T01:17:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dhashrathsinh-ghanshyamisnh-v-pcit-2024-bcaj-september-p-59-ahd-trib\/"},"modified":"2025-05-19T06:47:44","modified_gmt":"2025-05-19T01:17:44","slug":"dhashrathsinh-ghanshyamisnh-v-pcit-2024-bcaj-september-p-59-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhashrathsinh-ghanshyamisnh-v-pcit-2024-bcaj-september-p-59-ahd-trib\/","title":{"rendered":"Dhashrathsinh Ghanshyamisnh v .PCIT (2024) BCAJ \u2013 September \u2013 P. 59 ( Ahd)( Trib)"},"content":{"rendered":"<p>Tribunal held that the all the additions made by the AO are in consonance with the Income -tax statute . The calculation of tax as per Section 115BBE of the Act is a mistake which can be rectified under section 154 of the Act\u00a0 and therefore , the provisions of section 263 of the Act cannot be invoked as it is not derived from section 263 of the Act , where the mistake in the assessment order carried out by the AO can be rectified . Revision order is quashed .\u00a0 ( AY. 2015 -16)( ITA No. 223\/ Ahd\/ 2021 dt. 8 -8 -2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Mistake in calculation of tax at slab rate instead mentioned in section 115BBE \u2013 Mistake can be rectified under section 154 -Revision proceedings cannot be invoked . [ S.115BBE , 143(3), 154 ]<\/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-54396","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e9m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54396","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=54396"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54396\/revisions"}],"predecessor-version":[{"id":54397,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54396\/revisions\/54397"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}