TMI Blog2016 (7) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... AO has arrived at a revised income of ₹ 4,64,792/- by recording that an apparent mistake had occurred in the order dated 28.3.2013 is not discernible. We could appreciate the case of the AO, had he framed an assessment order and determined the taxable income at ₹ 4,64,792/-, but at the end of the order, in the computation, he committed a mistake by taking income at ₹ 21,091/-. But that is not the case. We have extracted complete orders passed by the AO in pursuance of ITAT’s order. We have extracted the finding of the Tribunal while setting aside the original assessment order. Therefore, there cannot be any rectification order under section 154 passed on 11.9.2014. - Decided in favour of assessee - ITA. No. 3419/Ahd/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come of the assessee at ₹ 69,76,391/-. This order was challenged before the CIT(A), and ultimately dispute travelled to the Tribunal, and the Tribunal vide order in ITA No.496/Ahd/2012 set aside the issue to the file of the AO. The relevant finding recorded in para-8 of the order reads as under: 8. It is thus submitted that on behalf of assessee, C.A. had appeared before the lower authorities and had submitted the details called for though there was no proof of the filing of the submissions and the AO had refused to take the same on record. The contents of the affidavit have not been controverted by Revenue by bringing any material on record. In view of the averments made by assessee in the affidavit, we are of the view that to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.03.2013 and set-aside matter remit back to the AO pertain to addition made by the AO of ₹ 64,99,599/- on account of unaccounted investment. Accordingly, appeal effect to ITAT order given on 28.03.2013 in which total assessed income wrongly re-compute at ₹ 21,091/-. The same mistake found apparent from the record and fall in preview of the rectification of mistake u/s. 154 of the IT. Act. Therefore, the same mistake rectify u/s. 154 of the I.T. Act and total income recomputed as under :- Last assessed income as per order giving effect to CIT(Appeals) order dtd.12.3.2013 Rs.69,64,391/- Less: Set aside matter pertain to addition made by the AO on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order. The order dated 28.3.2013 can be equated to an order by virtue of that taxes could be recovered from the assessee on determination of taxable income at ₹ 21,0921/-. How the AO has arrived at a revised income of ₹ 4,64,792/- by recording that an apparent mistake had occurred in the order dated 28.3.2013 is not discernible. We could appreciate the case of the AO, had he framed an assessment order and determined the taxable income at ₹ 4,64,792/-, but at the end of the order, in the computation, he committed a mistake by taking income at ₹ 21,091/-. But that is not the case. We have extracted complete orders passed by the AO in pursuance of ITAT s order. We have extracted the finding of the Tribunal while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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