If issue is debatable, it cannot be corrected u/s 154 of Income Tax

ITAT JODHPUR BENCH Sarraf Export versus Income-tax Officer IT Appeal Nos. 22 & 23 (Jodh.) of 2012 [ASSESSMENT YEARS 2005-06 & 2006-07] Date of Pronouncement – 12.10.2012 ORDER Hari Om Maratha, Judicial Member We proceed to decide above captioned appeals by a common order because it would be convenient to do so, as identical issue (s) arising out identical facts are involved, therein. ITA No. 22/Jodh/2012 (A.Y. 205-06) 2.1 This appeal is directed against the order of the ld. CIT(A)-III, Jaipur, dated 14-11-2011.. The assessee had credited an amount of Rs. 1,24,3...