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2019 (5) TMI 188 - AT - Income TaxRectification u/s 154 - change in accounting policy - validity of revised return by the assessee - HELD THAT:- Case file suggests that the Assessing Officer had himself accepted assessee’s revised return dated 30.09.2011 as per sec. 143(3) order dated 14.12.2011. He had also issued the necessary questionnaire to the assessee to this effect making all the relevant queries on 17.10.2011 u/s 142(1) of the Act. All these crucial facts have gone unrebutted from the Revenue side during the course of hearing. We therefore hold that CIT(A) has rightly held in view of the various judicial precedents that it is not an error apparent on the case of record involved at Assessing Officer’s behest. The Revenue fails in its various substantive grounds thereby.
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