Section 69A Addition Cannot Be Challenged Through 154 Rectification: ITAT Indore

Vaibhav Mittal Vs DCIT/ACIT (ITAT Indore) ITAT Indore Dismisses Appeal Against Section 154 Order; Addition u/s 69A Cannot Be Challenged Through Rectification The Indore Bench of the ITAT dismissed the assessee’s appeal and upheld the order passed by the CIT(A)-NFAC under section 154 read with section 250, holding that rectification proceedings cannot be used to challenge or review an addition made on merits. The case pertained to AY 2012-13, where the Assessing Officer, in a best judgment assessment under section 144, had made an addition of ₹1.26 lakh under section 69A on account of unexp...