{"id":60973,"date":"2026-06-19T09:32:20","date_gmt":"2026-06-19T04:02:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/iljin-automotive-p-ltd-v-acit-2025-213-itd-88-chennai-trib\/"},"modified":"2026-06-19T09:32:20","modified_gmt":"2026-06-19T04:02:20","slug":"iljin-automotive-p-ltd-v-acit-2025-213-itd-88-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/iljin-automotive-p-ltd-v-acit-2025-213-itd-88-chennai-trib\/","title":{"rendered":"ILJIN Automotive (P.) Ltd. v. ACIT (2025) 213 ITD 88 (Chennai) (Trib.)"},"content":{"rendered":"<p>On appeal, the Tribunal held that where the Assessing Officer intends to enhance assessment or reduce refund or otherwise increase liability of assessee, he must give assessee a reasonable opportunity of being heard before passing a rectification order under section 154. Failure to issue statutory notice under section 154(3) before passing a rectification order, which resulted in enhancing assessment\/reducing refund\/increasing liability of assessee, was a per se violation of the statutory procedure prescribed by section 154. (AY. 2016-17 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154: Rectification of mistake-Mistake apparent from the record-Enhance assessment or reduce refund-Order passed without giving an opportunity of hearing-Rectification order was set aside. [S. 143(3), 154(3)]  <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60973","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60973","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=60973"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60973\/revisions"}],"predecessor-version":[{"id":60974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60973\/revisions\/60974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}