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2023 (10) TMI 555 - ITAT RAIPURRevision u/s 263 - suppression of production of 467.32 MT - contention of the assessee that the issue pertains to addition on account of suppression of production was also raised by the assessee while making an application u/s. 154 for rectification of mistake. However, such contention of the assessee was not considered by the CIT(A), was found to be incorrect claim. HELD THAT:- Since on perusal of the application of the assessee for rectification of mistake, the assessee has referred to notice dated 22.07.2016 and not order dated 30.09.2016 or original assessment order dated 30.03.2014. Since such contention was not raised in the application for rectification u/s. 154 dated 21.10.2016, the assessee’s claim that mistake pertains to yield of raw materials and suppression in the production was not dealt with in the order u/s. 154 of the Act was found to be incorrect. Consequently, we are unable to accept the contention of the assessee with the observation that, whether an issue which is not emerged from the impugned order which was challenged before the CIT(Appeals), can be taken up in an appeal by ITAT, our answer to this question is in negative. Accordingly, the grounds of appeal of the assessee, which are not emerging from order u/s 154 which is the foundation of the disputes raised under appeal before the Ld CIT(A), is liable to be treated as infructuous / non-maintainable. No infirmity in the view taken by the Ld. CIT(Appeals), thus, the same stands upheld.
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