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2013 (3) TMI 288 - HC - Income TaxRectification u/s 154 - provision for gratuity amounting was added back in the computation of taxable total income which according to the respondent had been omitted to be disallowed while processing the return under Section 143(1) and the consquential levy of additional tax confirmed - Held that:- A notice was issued to the assessee under Section 154 calling upon the assessee to file their objections for the proposed revision but the assessee did not file any objection to the said revision and on the other hand, the disallownace of the gratuity provision was accepted by the assessee. Therefore, the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed under Section 154. The Assessing Authority had rightly levied the additional tax by his order under Section 154 as when the rectification of mistake was carried out by making disallowance of gratuity provision and the same has not been objected by the appellant, the consequential levy of additional tax, which is only a sequence to the prima facie adjustment also cannot be objected by them. It is not the case of the appellant that the rectification of the mistake was carried out solely for the purpose of levying additional tax. As in ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. (2008 (9) TMI 11 - SUPREME COURT) the scope and meaning of the words "mistake apparent on the face of the record" was considered & a patent, manifest and self-evident error which does not require elaborate discussion of evidence or argument to establish it, can be said to be an error apparent on the face of the record. Thus applying the said principle of law to the case on hand no merits in the appeal filed by the assessee challenging the order imposing additional tax liability which came to be levied only as a consequential event of the disallowance of the provision for gratuity which admittedly was accepted by the assessee and not challenged - against assessee.
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