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2021 (7) TMI 41 - AT - Income TaxRectification u/s 154 - mistake which has crept in the order framed under section 143(3) read with section 147 - HELD THAT:- CIT(A) has quashed the rectification order dated 6.4.2016 passed under section 154 of the Act by the AO on the ground that on the date of rectification the appeal of the assessee filed against the order of the AO u/s 143(3) r.w.s. 147 of the Act was pending wherein the addition of bogus purchases was challenged. Therefore the AO has exceeded his jurisdiction u/s 154 . CIT(A) quashed this order by holding that the AO has no power to rectify the order which is sub-judice before the Ld. CIT(A). Therefore, we do not find any infirmity in the order of Ld. CIT(A) as the order passed under section 154 of the Act is without valid jurisdiction and AO has obviously exceeded the jurisdiction. Accordingly, ground No.2 raised by the Revenue is dismissed.
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