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2015 (1) TMI 1450 - ITAT BANGALORERectification of mistake - Validity of search and assumption of jurisdiction u/s 153A against regular assessment u/s 143(3) - HELD THAT:-For the assessment year 2011-12 it was a regular assessment u/s 143(3) and not assessment made u/s 153A of the Act and grounds raised were against the additions made during the assessment. Tribunal, while disposing of the group of appeals for the assessment years 2005-06 to 2011-12, had disposed of the appeal for assessment year 2011-12 also by remanding the matter to the CIT(A) to adjudicate the ground about validity of the assessment proceedings u/s 153A of the Act without considering the fact that the said ground of appeal did not arise in the assessment year 2011-12. Thus there is a mistake apparent from the face of the record requiring rectification Having regard to the rival contentions and the material on record and also on further perusal of the grounds of appeal raised by the assessee in [2014 (11) TMI 1189 - ITAT BANGALORE] grounds are against the additions made in the assessment completed u/s 143(3) and not against the validity of the proceedings u/s 153A of the Act. Therefore, we are satisfied that there is a mistake apparent from order of the Tribunal which needs rectification. Accordingly, we recall the order of the Tribunal and direct the registry to fix the appeal for hearing in regular course.
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