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2022 (2) TMI 80 - AT - Income TaxRectification of mistake u/s 154 - Disallowance of provision for ex-gratia - increased the income under the head “income from Other Sources” by the same amount - CIT deleted the addition - HELD THAT:- We noticed that CIT(A) has provided an opportunity to the assessing officer to examine the mistake committed by the DCIT, CPC Bangalore (Assessing Officer), hence there is no violation of provisions of Rule 46A of the Income Tax Rules. Besides, it should also be noted that powers of the CIT(A) are coterminous with that of the Assessing Officer i.e. he can do all that Assessing Officer could do. Hence, we do not agree with ld DR to the effect that there is violation of provisions of Rule 46A of the Income Tax Rules. The second contention raised by the ld DR is that such type of typographical error can be rectified under section 154 of the Act. We note that clause (a) of section 246(1) provides that assessee can file appeal against the order passed by assessing officer under section 143(1) of the Act before CIT(A). The assessee can object the arithmetical adjustments made by the assessing officer under section 143(1) of the Act by filing an appeal before ld CIT(A). Based on this factual position, as narrated above, we do not find any infirmity in the order of ld. CIT(A). - Decided against revenue.
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