Rectification of mistake u/s 154 - Disallowance of provision for...

Rectification of mistake u/s 154 - Disallowance of provision for ex-gratia - CIT(A) has provided an opportunity to the assessing officer to examine the mistake committed by the DCIT, CPC Bangalore (Assessing Officer), hence there is no violation of provisions of Rule 46A of the Income Tax Rules. Besides, it should also be noted that powers of the CIT(A) are coterminous with that of the Assessing Officer i.e. he can do all that Assessing Officer could do. - The assessee can object the arithmetical adjustments made by the assessing officer under section 143(1) of the Act by filing an appeal before ld CIT(A). - Revenue appeal dismissed - AT