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2021 (8) TMI 1091 - AT - Income TaxRectification of mistake u/s 154 - total income of the assessee as considered by the Assessing Officer different from total income determined in the assessment order- HELD THAT:- As from Ground raised by the assessee company total income of the assessee for the year under consideration was determined by the Assessing Officer vide an order passed u/s 144 of the Act at ₹ 15,62,97,564/-. However, while computing the tax payable by the assessee in the Income tax computation form attached with the assessment order, the total income of the assessee was wrongly considered by the AO at ₹ 6,00,76,720/- as against the total income of the ₹ 15,62,97,564/- determined in the assessment order. There was thus a clear mistake committed by the AO and since the same was apparent from record, we find merit in the contention of the ld. D/R that it was rightly rectified by the AO vide an order passed u/s 154 of the Act. - no infirmity in the order of the ld. CIT(A) upholding the order of the Assessing Officer u/s 154 of the Act and upholding the same - Appeal of the assessee is dismissed.
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