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2018 (1) TMI 1694 - ITAT KOLKATARectification of mistake u/s 254 - AO is not empowered to re-compute the tax payable by the assessee as per clause (b) of section 143(1) - HELD THAT:- As rightly contended by the ld. D.R., the issue on which rectification was sought by the assessee in intimation issued by the Assessing Officer under section 143(1)(a) was beyond the scope of adjustment permissible under section 143(1)(a) and the application of the assessee filed under section 154 for such rectification was rightly rejected by the AO. Moreover, the said issue being highly debatable one at the relevant time was beyond the scope of rectification permissible under section 154. As a matter of fact, there was a mistake in the return of income filed by the assessee in computing the tax payable on the income returned and adjustment for the same, therefore, was made by the Assessing Officer as per clause (b) of section 143(1). As rightly contended by the ld. D.R., all these aspects were duly taken into consideration by the Tribunal while dismissing the appeal of the assessee vide its order dated September 27, 2017 and there is no mistake much less a mistake apparent from record in the said order of the Tribunal. What the assessee is seeking by way of present Miscellaneous Application is nothing but a review of the decision taken by the Tribunal - Miscellaneous Application filed by the assessee is dismissed.
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