then be entitled to make an application under Section 154 invoking the provisions of Section 154 (1A) of the Income Tax Act and seek amendment ... Assessing Officer under sec.154 of the Act flow from the provisions of that section only. The language of sec.154(1A
Assessing Officer under sec. 154 of
the Act flow from the provisions of that section only. The language of sec. 154(1A ... Taxman 468 (All.) has held as under :-
"9. Sub-section (1A) of section 154 provides that where any matter has been considered and
decided
Section 154 had held that 'merger' came against the jurisdiction of the ITO under Section 154 . He claimed that Section 154(1A ... Section 35 of the 1922 Act [analogous to the provisions to Section 154 in the 1961 Act but without provisions similar to Section 154(1A
rectify the so-called mistake under section 154 especially having regard to the provisions of section 154(1A) . This point is discussed in paragraph ... section 154 of the 1961 Act.
28. The principle enunciated in the above two cases is given statutory recognition by section 154(1A). It, therefore
section (1A) was enacted. Subsection (1)(bb) gave a similar power of rectification to the Inspecting Assistant Commissioner while Sub-section (1A) provided as follows ... impugned notice under Section 154 of the 1961 Act is invalid.
20. Even if the notice under Section 154
powers conferred by clause (e)s of sub
section (1A) and subsection (1B) of section 154 of the
Mumbai Municipal Corporation ... conferred by clause (e) of subsection (1A), subsection
(1B) and subsection (1C) of section 154 of the Mumbai
Municipal Corporation
intimation under sub-section (1) of Section 200A ;
(d)amend any intimation under sub-section (1) of section 206CB .]
Section 154 (1A)
(1A) 4 Where ... seeking recourse to section 154 in view of specific rider or prohibition provided in
section 154(1A) as enumerated supra. If at all the revenue
refer to the text of Section 154 of the Act. Section 154 of the Act is
extracted hereunder:-
“154. Rectification of mistake.—
(1) With ... section (1) of
section 143 ;]]
(c) amend any intimation under sub-section (1) of section 200A ;]
(d) amend any intimation under sub-section
under sub- section (1) of Section 200A ;
(d)amend any intimation under sub-section (!) of sec lion 206CB.J
Section 154 (IA)
(1A) Where ... seeking
recourse to section 154 in view of specific rider or prohibition provided in section
154(1A) as enumerated supra. If at all the revenue
Appellte Tribunal was right in holding that the provisions of Section 154(1A) would not apply to the assessee's case ?
3. Whether ... refund or any other order passed by him. Sub-section (1A) of Section 154 of the Act provides:
"Where any matter has been considered
