TMI Blog2023 (10) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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. - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : None For the Respondent : Sh. S. M. Joshi, 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 09.11.2021 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 3CD for A.Y.2018-19 in which it is seen from the Col.No.40 in the details regarding turnover, the gross profit for the previous year and preceding previous year were mentioned as under : No. Particulars Previous year Preceding previous year a Total turnover of assessee 691993255 666590217 b Gross profit/turnover 93571715 691993355 13.52% 74453807 666590217 11.17% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant assessee @ 30% for the relevant assessment year 2018-19. In our view, the 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. In view of that matter, we do not find any 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. 5. In the above view, we find no merits and substance in the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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