Case Law Details
Navodaya Education Trust Vs DCIT (ITAT Bangalore)
it is submitted that the CPC, Bengaluru made the impugned adjustment in its intimation u/s 143(1), erroneously and as such the same was rectifiable as per the provisions of section 154. The CIT(Appeals) has erred in confirming the the same and rejecting the rectification application filed by the appellant.
The ld. DR submitted that this ground does not arise out of the rectification application filed by the appellant before AO. No such claim was made in the said rectification application. The appellant is apparently mixing the order appealed against with the uncontested order under Section 143(1). Hence the CIT(Appeals) rejected admitting the additional ground.
We have heard both the parties and perused the material on record. As rightly held by the CIT(Appeals), this issue is not emanating from the order passed u/s. 154 of the Act. The assessee cannot use proceedings u/s. 154 to file appeal against the order passed u/s. 143(1) of the Act. Accordingly, we have no hesitation in rejecting this ground of assessee.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
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