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2016 (7) TMI 239 - AT - Income TaxRectification of mistake - determination of taxable income - Held that:- A perusal of the order dated 11.9.2014, it reveals that the AO has observed that income of the assessee was wrongly recomputed at ₹ 21,091/-. In his understanding it was an apparent error. But what is the basis to arrive at this belief is not discernible from the impugned order. When the ITAT has set aside the issue for fresh adjudication, the AO was supposed to pass an assessment order. The order dated 28.3.2013 can be equated to an order by virtue of that taxes could be recovered from the assessee on determination of taxable income at ₹ 21,0921/-. How the AO has arrived at a revised income of ₹ 4,64,792/- by recording that an apparent mistake had occurred in the order dated 28.3.2013 is not discernible. We could appreciate the case of the AO, had he framed an assessment order and determined the taxable income at ₹ 4,64,792/-, but at the end of the order, in the computation, he committed a mistake by taking income at ₹ 21,091/-. But that is not the case. We have extracted complete orders passed by the AO in pursuance of ITAT’s order. We have extracted the finding of the Tribunal while setting aside the original assessment order. Therefore, there cannot be any rectification order under section 154 passed on 11.9.2014. - Decided in favour of assessee
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