TMI Blog2023 (10) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Higher Authority - HELD THAT:- AO has examined the books of account of the assessee, the cash book in particular while computing turnover of the assessee. At this stage, the claim made by the appellant u/s 154 amounts to review of the assessment order by way of further verification and examination of books of account of the appellant, the ledger, cash book and other supporting documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber And Sh. Anikesh Banerjee, Judicial Member For the Appellant : Sh. Mahaveer Jain, C.A. For the Respondent : Ms. Nidhi Nair, JCIT-DR ORDER PER DR. M. L. MEENA, AM: This captioned appeal has been filed by the assessee against the order of the ld. CIT (A) National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2023 in respect of Assessment Year 2013-14 challenging ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the ld. CIT(A) has ignored the submissions of the appellant in confirming the finding of the AO in upholding the order passed by the AO in rejecting the application u/s 154 filed by the assessee. He prayed that the matter may be set aside with appropriate direction to the ld. CIT(A) or the ld. AO. 3. Per contra, the ld. AO relied on the impugned order. 4. We have heard both the sides, per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of omission or apparent mistake from the record. As per provisions u/s 154 only a mistake which are apparent and patent from record, and whose discovery is not depending on any further investigation/verification can be rectified u/s 154 of the Income Tax Act. In view of that matter, the instant case does not fall in the said category and hence, we hold that the issue being debatable w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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