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2019 (10) TMI 75 - AT - Income TaxRectification u/s 154 - estimation of income in respect of leased fish tanks - as assessee has not filed sufficient evidence to substantiate that he has taken fish tanks on lease, therefore, the Assessing Officer estimated the income as per the directions given by the ld. CIT(A) by treating it as his own land - HELD THAT:- In the 154 order passed by the Assessing Officer dated 04/04/2016, he gave a categorical finding that there is no mistake apparent on record to rectify his order passed on 07/07/2015. We have also gone through the order passed by the Assessing Officer and find there is no mistake apparent on record committed by the Assessing Officer to rectify the order. On appeal, the ld. CIT(A) confirmed the order of the Assessing Officer. After gone through the order of the ld. CIT(A), we find no reason to interfere with the order passed by him. Thus, this appeal filed by the assessee is dismissed.
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