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2023 (10) TMI 847 - ITAT JODHPURRectification u/s 154 - charging of tax rate at 30% on the total income of the appellant - HELD THAT:- As turnover of the appellant assessee during the previous year which is more than 50 crores, therefore CIT(A) was justified in confirming the applicable tax rate in respect of the appellant assessee @ 30% for the relevant assessment year 2018-19. Assessee’s claim cannot be considered to be an apparent error on record to exercise the rectification powers u/s 154 of the Act because in the present case to exercise such powers, it would be required to recompute the turnover of the appellant assessee by disproving the turnover shown in column no. 4 of the copy of form 3CA and form 3CD for AY 2018-19. No infirmity and perversity in the order of the ld. CIT(A) to the facts on record in confirming the rectification order passed u/s 154 by the Assessing Officer, in rejecting the claim of the appellant. Decided against assessee.
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