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2013 (2) TMI 69 - ITAT MUMBAIRejection of rectification application u/s 154 - Return u/s 172(4) showing freight and THC shown as 4,19,82,717.88 instead of Rs. 2,06,66,514/- due to typographical error - CIT(A) granted tax relief to assessee - Held that:- The assessee even at this stage has not filed the break up of the amount of Mundra branch shown at Rs. 287,203,305/- in which, according to the assessee, the amount of Rs. 2,06,66,514/- is included and there is no amount of Rs. 4,19,82,717.88 included in the total freight, THC & misc. charges of Mundra Branch, thus respectfully following the ratio of decision A.S. Glittre D/5 I/S Garonne and Others [1997 (4) TMI 3 - SUPREME COURT] to show that after the regular assessment is made the adhoc assessment made u/s 172(4) is suspended. Thus CIT(A) was fully justified in directing the A.O. to verify the mistake pointed out by the assessee and if such is the case, then, such amount which should not have formed part of the amount payable for the particular voyage should be reduced - against revenue.
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