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2019 (9) TMI 542 - ITAT AHMEDABADRectification u/s 154 - mistake apparent on record - AO need to issue a draft order for rectifying the mistake apparent on record - HELD THAT:- Once the DRP gives the directions in respect of a particular assessment, it is functus officio and one can not go back to the DRP for grievance against the proper effect not being given to the DRP directions. As the law specifically provides, the order giving effect to these directions, as also orders under section 154 in respect of such order, can only be appealed in the Income Tax Appellate Tribunal. The assessee has duly availed this remedy. No merits in the plea of the assessee on this count and hold that the Assessing Officer was not required to issue a draft order for rectifying the mistake apparent on record under section 154. As regards the merits of the rectification order, learned counsel does not have much to say. He fairly accepts that the mistakes pointed out in the rectification order are indeed correct. Once it is not in dispute that the mistakes rectified by the Assessing Officer are indeed covered by the scope of “mistake apparent on record”, rectification of these mistakes cannot be declined on the ground that there are other mistakes which would neutralize the tax impact of these mistakes. It is for the assessee to seek remedy for the mistakes apparent on record in respect of an order, but the mere existence of such mistakes, even if there be any, cannot be ground enough to decline rectification of other mistakes in the same order. The remedy for other mistakes alleged to have crept in the impugned order, which prejudice the interests of the assessee, cannot be in cancelling the rectification of mistakes which prejudice the interests of revenue; two wrongs will not make a right. We decline to negate the rectification of mistakes for this reason assigned by the assessee as well. There is no cause for interference on merits as such. No merits in grievance of the assessee- on the issue of jurisdiction as also on merits. We, therefore, confirm the impugned rectification order and decline to interfere in the matter.
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