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2022 (7) TMI 859 - AT - Income TaxRectification u/s 154 - rectification application on the ground that the appellate order is not a speaking order on the issue involved - HELD THAT:- It was the case of the Assessee before CIT(A) that amount written back by the Assessee is not chargeable to tax on the ground that such income denotes write back of advertisement subsidy payable out of provisions for advertisement subsidy created in AY 2009-10 and the deduction for said provision has not been allowed in Assessment Year 2009-10 when it was created. CIT(A) has disposed of the rectification application against the assessee on the ground that such alleged error requires reconsideration of the entire matter and cannot be bracketed in the category of mistake apparent from record. We endorse the view taken by the CIT(A) on the touchstone of limited scope of Section 154 of the Act. In the absence of relevant facts emerging from records corroborated by documentary evidences, one cannot say that the income included by the assessee itself should be excluded for the purposes of computation. It is not known from the record that any such disallowance was carried out in the preceding assessment year 2009-10 while determining the taxable income of the assessee. The error committed thus cannot be bracketed in the league of ‘apparent error’ contemplated under Section 154 - Appeal of the assessee is dismissed exparte.
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