9911796707
TMI Blog1978 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. These appeals, filed by the Revenue, are directed against the order of the AAC holding that the remedy of s. 154 is open to the assessee even if the assessment is made under s. 143(1) and further holding that the assessee was entitled to relief under s. 154 and directing the ITO to rectify the assessments for the asst. yrs. 1974-75 and 1975-76. 3. The facts leading to the present appeals, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43(3) or s. 143(1). It is stated that the assessee had made rectification applications in Form No. 6A seeking assessments under s. 143(3) for both the years. But application in Form No. 6A appears to have been misplaced with the result that the ITO only dealt with the rectification application and declined to allow the above items of expenditure on the ground that there was no mistake apparent fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of s. 37(2B). The A.A.C further observed that while passing an order under s. 143(1), the ITO was competent to add back only the amounts which prima facie were disallowable and as the items of expenditure claimed by the assessee were not inadmissible without further inquiry, it was not open to the ITO to add back these items under s.143 (1). So the A.A.C held that in any case the remedy under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rfere with the order passed by the A.A.C as it is clear from the order of the A.A.C that the assessee had filed both rectification applications as well as applications in Form No. 6A seeking the assessments under s. 143(3), after he had got from the ITO demand notices and challans for both the years under appeal. It appears that the applications in Form No. 6A had been misplaced with the result th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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