https://www.taxtmi.com/highlights?id=73641 Rectification of mistake u/s 154 - deduction u/s. 10A - View taken by the Ld. AO in the proceedings initiated u/s. 154 tantamount to a change in view resulting into review of his own order which is not permissible under the provisions of section 154 of the Act. When the Ld. AO has consciously taken a view to frame the original assessment by making certain additions/disallowances, he is not empowered to take contrary view by adopting a review process for the assessment already completed. - AT en-us Mon, 18 Dec 2023 09:06:46 +0530 Mon, 18 Dec 2023 09:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73641 Rectification of mistake u/s 154 - deduction u/s. 10A - View taken by the Ld. AO in the proceedings initiated u/s. 154 tantamount to a change in view resulting into review of his own order which is not permissible under the provisions of section 154 of the Act. When the Ld. AO has consciously taken a view to frame the original assessment by making certain additions/disallowances, he is not empowered to take contrary view by adopting a review process for the assessment already completed. - AT Highlights Income Tax Mon, 18 Dec 2023 09:06:46 +0530 https://www.taxtmi.com/highlights?id=73641