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2014 (2) TMI 189 - HC - Income TaxRectification of mistake u/s 154 of the Act - Validity of Order – Deduction for interest waived not allowed – Held that:- The rectification of mistake apparent on the record can be allowed by the department which includes amendment of any intimation or deemed intimation under sub-section (1) of Section 143 of the Act - it was a case of short fall in payment of tax - This short fall was calculated properly and correctly based on the return of income declared by the assessee - there was no mistake or error apparent on the face of record in the intimation sent by the department indicating the exact short fall of tax to be paid - This cannot be treated as a mistake apparent on the face of record to compel the department to amend the intimation. The mistake on the part of the appellant assessee in not challenging the assessment order for 2004-2005 and not filing revised return for 2005-2006 has led the assessee to this situation - The entire difficulty in which the appellant is put in is on account of his mistake which cannot be treated as a mistake apparent on the face of record so far as the intimation sent by the department and the same cannot be allowed to be rectified treating it as a mistake in the intimation of the department – thus, the Tribunal was justified in rejecting the claim of the appellant assessee – Decided against Assessee.
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