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2023 (9) TMI 1215 - ITAT CHENNAIRectification of mistake - Addition u/s 68 towards cash receipts - whether is there any mistake apparent on record from the order passed by the AO u/s. 254 r.w.s. 143(3) which can be rectified u/s. 154 of the Act or not? - HELD THAT:- We ourselves do not subscribe to the reasons given by the AO for simple reason that, in the order to give effect to the appellate order, the scope and power of the AO is limited to the extent of findings or directions given by any appellate authorities. AO cannot travel beyond the directions or findings given by the appellate authorities. In the present case, if you go through the additions made by the AO towards cash found and seized during the course of search with reasons given by the AO for making said additions, in our considered view, the AO has not followed specific directions or findings given by the Tribunal in their order on the issue of cash found and seized during the course of search. No doubt, the issue before the Tribunal was addition made by the AO towards cash receipts as per scribbling pad u/s. 68 of the Act. Just because cash found and seized, it cannot be concluded that the assessee has received unaccounted cash from various authorities. Since, there is specific directions from the Tribunal on the issue of addition made towards cash receipts and consequent cash seized during the course of search, in our considered view, there is no other option to the AO but to follow the directions or findings of the Tribunal while passing order u/s. 254 r.w.s. 143(3) of the Act. In the present case, the AO trying indirectly to do what he cannot do directly. In our considered view, once the main gate is closed, then the AO cannot take back door entry and further he cannot do indirectly what he cannot do directly. In our considered view, there is other provisions provided to deal with the situation where the AO can take other remedies available in the Act and consider the issue appropriately in accordance with law, but he cannot overlook the directions or findings of the appellate authorities and take a different view. AO has completely erred in making additions towards cash found and seized during the course of search, in order giving effect to Tribunal order u/s. 143(3) r.w.s. 254 of the Act. The CIT(A), without appreciating relevant facts simply sustained the additions made by the Assessing Officer. Decided in favour of assessee.
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