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CALCUTTA HIGH COURT
RAJA BASU CHOWDHURY, J
CROWN ELECTROMECHANICAL PVT LTD. – Appellant
Versus
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA – 1 AND ORS. – Respondent
| Table of Content |
|---|
| 1. petitioner filed a return containing errors leading to inflated tax demand. (Para 1 , 2 , 4) |
| 2. authority rejected petitioner's request to correct return. (Para 3 , 5) |
| 3. discussion on authority's jurisdiction and related court rulings on rectifying errors. (Para 7 , 8 , 10) |
| 4. court remanded the matter for reconsideration of the petitioner's rectification request. (Para 11 , 12) |
Heard on : 15.07.2025 Judgment on : 15th July, 2025 RAJA BASU CHOWDHURY, J (ORAL):
1. Challenging the order dated 4th March, 2025 passed by the respondent no. 1 for the assessment year 2022-23 whereby the respondent no. 1 had purported to hold that a the return filed by an assessee in ITR-6 cannot be altered even by invoking the provision of Section 264 of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) except by an assessee, the instant writ petition has been filed.
2. The petitioner claims to be an assessee within the meaning of the said Act, and in usual course had filed its return for the assessment year 2022-23. By reason of oversight certain figures which ought to have been provided in part-A of the profit and loss accounts of the petitioner in the said return were
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