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2017 (9) TMI 1523 - AT - Income TaxRectification of mistake - assessing officer completed the assessment by estimating the income @8% on gross receipts before interest and remuneration to partners - AO has not assessed the income from other sources separately - Held that:- The assessing officer has already included the income from other sources in the estimation made by him. It was never brought to tax separately. The assessing officer sought to rectify the consequential order giving effect to the ITAT’s order to bring the income from other sources separately which was not the direction of the ITAT. Without a specific directions in the order, the assessing officer cannot make such rectification. Therefore, there is no mistake which required to be rectified in the consequential order passed by the assessing officer. Further, as discussed above, the assessing officer has included the income from other sources in the estimation made in the assessment, which was confirmed by the appellate authorities, hence taxing the income from other sources separately is a debatable issue which cannot be adjudicated upon u/s 154 of I.T.Act. Therefore we set aside the order of the lower authorities and allow the appeal of the assessee.
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