The Kerala High Court directed the Income Tax Commissioner to expeditiously dispose of the rectification petition filed under section 154 of the Income Tax Act, 1961. Unitac Energy Solutions (India) Pvt. Ltd, the petitioner filed the writ petition with a plea to direct the Income Tax Tribunal to consider the rectification petition filed under the Income Tax Act, 1961. An order was issued giving effect to the judgment of the Court in ITA No.35/2019.

On noticing certain errors apparent on the face of the record, petitioner filed an application for rectification under Section 154 of the Income Tax Act, 1961, which is pending. The limited relief now sought for by the petitioner is for a direction to dispose of the rectification petition in a time bound manner. Know How to Prepare Estimation and Viability for Project Reports? Know more Click here Section 154(1A) stipulates that any matter that is not the subject of the appeal or revision decision may be corrected.

If a matter has been reviewed and decided in a proceeding through revision or appeal, the Assessing Officer is not permitted to rectify it under section 154. Read More: ₹2,500 Crore GST Demand on Coca Cola: Bombay HC Stays Revenue Proceedings after Noting Infirmity in Undervaluation Claims Any matter that is not the focus of the appeal or revision judgment may be corrected, according to Section 154(1A). Section 154 prohibits the Assessing Officer from making corrections to matters that have been considered and decided in a proceeding through revision or appeal. Complete GST Act & Rules with amendments made by financial bill, 2025 Click Here

The single bench of Justice Kurian Thomas viewed that the writ petition can be disposed of with a direction and directed  the first respondent to consider and pass appropriate orders on rectification petition, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment.