Nisha Khurana Vs. ITO

Parties Involved

Facts Summary

The appellant assessee filed her return of income for A.Y. 2023-24 on 31.07.2023 but got it e-verified on 22.09.2023 beyond 30 days limit as prescribed under rule 12 r.w. CBDT notification no. 5/2022. The return was processed u/s 143(1) of the Act on 18.12.2023 by raising a demand of Rs. 93,640/- by disallowing the option claimed by the assessee under new tax regime u/s 115BAC of the Act. Subsequently, the appellant assessee filed rectification applications u/s 154 of the Act on 28.03.2025 and 12.08.2025, which were rejected on 20.08.2025. The assessee preferred an appeal before ld CIT(A) against the order dated 20.08.2025 passed by the CPC u/s 154 of the Act, however, ld CIT(A) dismissed assessee’s appeal on the ground that the appellant’s return of income was already processed u/s 143(1) against which the rectification application was filed by the assessee.…

Legal Issues

• 1. Whether ld CIT(A) has erred in confirming the rectification order passed by CPC u/s 154 of the Act dated 20.08.2025, contrary to the directions contained in CBDT Circular No. 10/2025 dated 28.07.2025 issued by CBDT u/s 119 of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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