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2015 (12) TMI 1370 - AT - Income TaxRectification of mistake - disallowance made out of labour charges - Held that:- Even if the claim made by the assessee in the applications filed under S.154 that the disallowance made out of labour charges in both the years under consideration is not sustainable separately was disallowed by the Assessing Officer in the orders passed under S.154 on merit, the same by itself will not enlarge the scope of proceedings under S.154, which is confined to rectification of only the mistakes apparent from record. As held in the case of Mepco Industries Ltd. Vs. CIT (2009 (11) TMI 24 - SUPREME COURT ) relied upon by the learned CIT(A) in her impugned order, the decision rendered on a debatable issue cannot be treated as a mistake apparent from record, so as to rectify the same under S.154. As rightly held by the learned CIT(A) in this context, the rectification sought by the assessee vide applications filed under S.154 for both the years under consideration, was on a debatable issue, and even the learned counsel for the assessee has not been able to dispute this position. We, therefore, find no infirmity in the impugned order of the learned CIT(A), upholding the orders passed by the Assessing Officer under S.154 for both the years under consideration whereby he rejected the rectification sought by the assessee on a debatable issue. Accordingly, the impugned order of the learned CIT(A) is upheld - Decided against assessee.
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