Section 154(3) — the law in short
What the courts have decided on section 154(3), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Surajit Ghosh v ITO, Ward-29(4), Kolkata
High CourtHelps taxpayerValidity unconfirmed
A section 154 order was passed on me in 2022 rectifying a 2015 assessment, with no notice and no DIN. What can I do about it four years later?
The Calcutta High Court set the order aside. An order passed beyond the four years in s.154(7) suffers from a jurisdictional error, so it can be challenged in writ even after long delay, and the Court also recorded the Department's failure to comply with s.154(3) by not showing that any prior notice was served, and the absence of a Document Identification Number required by the CBDT circular dated 14 August 2019.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.