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
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
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
therefore, assessing officer could not entertain such issue for retification.
Held:
Section 154(1A) empowers the assessing officer to rectify a mistake in an order ... mistake apparent from the record which can be rectified under Section 154 . Section 154(1A) empowers the ITO to rectify any mistake in an order
penalty by invoking the power u/s 154 of the Act.
The provisions of section 154(1A) to appreciate the factual background of the
present ... section 143 ;
(c) amend any intimation under sub-section (1) of section 200A ;
(d) amend any intimation under sub-section (1) of section 206CB .]
(1A
section 154 of the Act.
9.2 The CIT[A] in para 7 of the impugned order had relied on
the provisions of section 154(1A ... deemed intimation under sub-
section (1) of section 143 ;]]
[(c) amend any intimation under sub-section (1) of section 200A .]
[(1A) Where any matte
154 ca nnot be passed
after the passing of the order by the ld. CIT(A) as per the
provisions of Section 154(1A ... rectify any mistake
apparent from the record u/s 154(1) and as per Section
154(1A) , the Assessing Officer is also no t empowered
posed
with the interpretation of section 154(1)(a) of the Act
and not section 154(1A) of the Act with which this
appeal ... dealing with section 263(2) of
the Act read with clause(c) to Explanation 263(1) which
is identical to section 154(1A
must looked into the
relevant Section for rectification of order passed by the Assessing Officer/TPO.
Section 154(1A) of the Income Tax Act, categorically ... Assessing Officer under Section 154 of the Income Tax Act, 1961. The
said position is clear in terms of Section 154(1A
