9911796707
TMI Blog2018 (12) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 14.8.2017 for the assessment year 2011-12. 2. The assesse has raised the following grounds of appeal: '1. For that Ld. CIT(A) was not justified in passing an ex-parte order without giving reasonable opportunity of hearing. The appeal was dismissed without considering the merits of the case and grounds of appeal submitted, as such, the action of Ld. CIT(A) is illegal, unjustified and unc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed U/s 144 r.w.s. 143(3), as such, the mistake said to have been apparent from record is incorrect. Ld. A.O. issued notice U/s 154, two years after completion of the assessment for looking to the assessment record. The order passed U/s 154 was ab initio void on merits as there were no valid reasons for addition made. 5. That interest u/s 234A and 234B should have been charged on the returned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alaram v. Volkart Brothers, 82 ITR 50 (SC). 5. On the other hand, ld Departmental Representative supported the orders of lower authorities. 6. After considering the rival submissions, I find that the additions under appeal were made in a proceedings initiated u/s.154 of the Act. Section 154 allows rectification of a mistake apparent from the record. Thus, an issue for adjudication of which inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of section 43B does not arise. 8. In the instant case, no material has been brought on record to show that Rs. 9,60,672/- as service tax expenditure was claimed by the assesse. Thus, disallowance u/s.43B can be made only of an amount which was a sum payable. The relevant law under the service tax was payable on cash basis. No material is available to show that the liability of Rs. 9, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or where payment for work is made to a person more than Rs. 75,000/- during the financial year. The Assessing Officer has brought no material on record to show that either of the above condition was satisfied in the instant case. Therefore, it is not open to the Assessing Officer in a proceedings u/s.154 of the Act to hold that the assesse was obliged to deduct ITDS on job work and consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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