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2022 (3) TMI 901 - TELANGANA HIGH COURTRectification u/s 154 - addition u/s 69 r.w.s. 115BBE - disallowing 30% of the expenditure pertaining to salary, rent, contract and professional fee as per Section 40 (a) (ia) - HELD THAT:- Rectification order came to be passed during the pendency of the present writ petition. Earlier order dated 28.08.2021 would have to be read in conjunction with the order dated 29.11.2021. On a conjoint reading of both the orders, it is evident that the two issues raised by the petitioner for rectification has been gone into by the assessing authority. While on the issue pertaining to unexplained cash credit and consequently the addition under Section 69 with view taken is that this is not a mistake apparent on the face of the record and therefore, rectification u/s 154 of the Act is not warranted. Regarding disallowance u/s 40 (i)(a) is concerned, the same has been rectified in the manner indicated above. The power of rectification of an order of assessment u/s 154 lies within a very narrow compass. The order to be rectified must be an order which reflects an error apparent on the face of the record. The error or mistake which would require determination after long drawn hearing would not come within the ambit of Section 154. We are of the view that prayer of the petitioner for rectification has been gone into by the AO following which the assessment order would stand rectified. If the petitioner is still aggrieved by such assessment order as rectified he can assail the same in appropriate appellate proceedings, which he has already availed of.
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