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2015 (2) TMI 161 - AT - Income TaxRectification of mistake - computation of the Income at higher amount ₹ 15,58,379/- as against the return total Income of Rs. Nil - argument of assessee that there is no accumulation of income u/s 11 - Held that:- If there is any calculation mistake in the relief allowed by the A.O. in his order /s 154, the same can be challenged by the assessee by filing appeal against this order passed by the Assessing Officer u/s 154 of the Act but in the present appeal, the assessee is not raising any issue about the computation of the amounts done by the Assessing Officer in the impugned order. The case of the assessee is that no such addition is called for because there is no accumulation of income by the assessee. In our considered opinion, this issue can be raised in appeal against the assessment order passed by the Assessing Officer u/s 143(3) of the Act dated 30/03/2013 and not in appeal filed by the assessee against the order passed by the Assessing Officer u/s 154 on 17/05/2013. Therefore, we do not find any merit in this contention raised by Learned A.R. of the assessee and we also do not find any merit in the various grounds of the assessee because the same do not arise out of the order passed by the Assessing Officer u/s 154 of the Act. In proceedings u/s 154, the scope is very limited i.e. an apparent mistake can be rectified in an order passed u/s 154. Since the issue involved here is this that there is accumulation of income or not, it is not an apparent mistake in the assessment order and hence, the same cannot be disputed and decided in the proceedings u/s 154. - Decided against assessee.
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