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2019 (3) TMI 1304 - ITAT DELHIRectification of mistake u/s 154 - Wrong figure mentioned in FBT return - No revised return filed - Rectification application filed requesting AO to take the figure of FBT as per profit and loss account - HELD THAT:- Assessee some error was committed by the assessee while filing the return for FBT. The assessee declared fringe benefit of ₹ 2,19,470/-. Whatever figure was given by the assessee has been accepted by the department. Therefore. there is no mistake apparent on record from the side of the Revenue Department because whatever figure was declared by the assessee has been accepted by the department. If there was any mistake in the return of income containing miscalculation of FBT, proper course is allowed under the Income Tax Act to file a revised return of income. However, the assessee did not take any steps in this regard. Therefore, no mistake is attributable to the assessing officer which should be rectified under section 154. The assessee is responsible for his own acts and as such, Learned CIT(A) correctly dismissed the appeal of assessee. The appeal of assessee is dismissed.
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