TMI Blog2019 (3) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... as any mistake in the return of income containing miscalculation of FBT, proper course is allowed under the Income Tax Act to file a revised return of income. However, the assessee did not take any steps in this regard. Therefore, no mistake is attributable to the assessing officer which should be rectified under section 154. The assessee is responsible for his own acts and as such, Learned CIT(A) correctly dismissed the appeal of assessee. The appeal of assessee is dismissed. - ITA.No.709/Del./2016 - - - Dated:- 25-3-2019 - Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : Shri V. Raj Kumar, Advocate. For the Revenue : Shri Surender Pal, Sr.D.R. ORDER PER BHAVNESH SAINI, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FBT data of some other client i.e. Indo-Furnace Pvt Ltd. which code might have been open on some other system as all the computers were on LAN in the CA office. Otherwise in the return all the figures are of our company which were fed by us as per audited accounts. The Mistake remained unnoticed at the time of filing of return also at the time of assessment. While making the assessment a disallowance of ₹ 75000/- made out of different expenses. The figures of Travelling Conveyance Telephone expenses are same as per profit loss A/C, which is clear from the assessment order itself. The mistake in figures were noticed only when the appellant received the challan/demand noticed in Dec, 2011 for ₹ 36,430/- for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the time limit. Assessing officer has rightly rejected his application u/s 154 as details submitted by him cannot be rectified which will be revision of the particulars submitted by the assessee. 6. In result, the appeal is dismissed. 4. After considering the rival submissions, we do not find any merit in the appeal of the assessee. According to Learned Counsel for the Assessee some error was committed by the assessee while filing the return for FBT. The assessee declared fringe benefit of ₹ 2,19,470/-. Whatever figure was given by the assessee has been accepted by the department. Therefore. there is no mistake apparent on record from the side of the Revenue Department because whatever figure was declared by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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