05.08.2025
1. Learned counsel for the petitioner submits that Assessing Officer
(Centralised Processing Centre/Income Tax Department) had passed the order
dated September 6, 2017 under Section 154 of the Income Tax Act, rectifying the
order dated June 30, 2010 passed under Section 143(1) of the Act. Being
aggrieved, the petitioner assailed the said order in an appeal before the
Commissioner of Income Tax (Appeals) Jammu, primarily, on the ground that the
order dated September 6, 2017 (ibid) was apparently erroneous for it was passed
beyond the statutory period of four years as specified in Section 154(7) of the Act.
Further, the Assessing Officer seriously erred in not affording any opportunity to
the assessee either. Contrary to the statutory requirement. He submits that the
Commissioner of Income Tax (Appeals) J&K, upon consideration of the matter
vide order dated January 23, 2019, allowed the appeal and directed the Assessing
Officer (AO) to verify from the system about the correctness of the claim of the
appellant/petitioner and allow the claim of TDS, if found in order:
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