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2023 (10) TMI 623 - ITAT JODHPURRectification u/s 154 - cash receipts do not constitute the business turnover of the assessee and therefore, it was a mistake apparent form the record which need to be rectified to reduce the burden of the Higher Authority - HELD THAT:- AO has examined the books of account of the assessee, the cash book in particular while computing turnover of the assessee. At this stage, the claim made by the appellant u/s 154 amounts to review of the assessment order by way of further verification and examination of books of account of the appellant, the ledger, cash book and other supporting documents. Meaning thereby, that AO would again require to conduct scrutiny by further verification to verify quantum of turnover as claimed by the appellant. Claim of the appellant that there was a wrong computation of turnover based on cash receipts credited in the cash book is debatable and review of the assessment proceedings which do not call under the category of omission or apparent mistake from the record. As per provisions u/s 154 only a mistake which are apparent and patent from record, and whose discovery is not depending on any further investigation/verification can be rectified u/s 154, thus instant case does not fall in the said category and hence, we hold that the issue being debatable which cannot be rectified u/s 154. Decided against assessee.
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