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2023 (6) TMI 820 - AT - Income TaxRectification of mistake u/s 154 - AO did not include the surcharge and education cess in MAT credit - mistake apparent from record or debatable issue - HELD THAT:- The assessee’s ground pertains to the issue whether MAT Credit is excluding surcharge and education cess or not. CIT(A) rightly pointed out that assessee has not filed any appeal against order u/s 143(1) and since the issue is a debatable issue therefore it cannot be rectified under section 154 of the Act, unless there is a mistake apparent from record. As gone through the above findings of Ld. CIT(A), and noted that there is no infirmity in the order passed by CIT(A), therefore, we dismiss the appeal of the assessee.
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