2023 (4) TMI 485

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..... n TS Balram, ITO vs. Volkart Bros. [ 1971 (8) TMI 3 - SUPREME COURT ] has settled the law long back that sec.154 rectification proceedings are not meant to enter in roving inquiries in the case records. We uphold the learned lower authorities identical action rejecting the assessee s impugned sec.154 rectification with a rider that the taxpayer herein shall be very much at liberty to take recou .....

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..... le perused. 2. It emerges during the course of hearing that both the learned lower authorities have rejected the assessee s sec.154 rectification petition dated 15.12.2019 seeking to annul the addition amount of Rs.8,52,266/- made during the course of sec.143(3) assessment dated 30.11.2019. 3. Learned counsel vehemently argued that the assessee has duly made it out a case of mistake apparent .....

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