TMI BlogRectification of mistake u/s 154 - deduction u/s. 10A - View taken by the Ld. AO in the proceedings...Rectification of mistake u/s 154 - deduction u/s. 10A - View taken by the Ld. AO in the proceedings initiated u/s. 154 tantamount to a change in view resulting into review of his own order which is not permissible under the provisions of section 154 of the Act. When the Ld. AO has consciously taken a view to frame the original assessment by making certain additions/disallowances, he is not empowered to take contrary view by adopting a review process for the assessment already completed. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
