https://www.taxtmi.com/caselaws?id=777859 ITAT MUMBAI held that an application under s.154 could not be used to enhance disallowance of remuneration and interest paid to partners where such adjustment was not a "mistake apparent on record." The s.154 order raising demand by disallowing those claims was quashed for lack of opportunity and notice, contrary to natural justice. The Revenue may pursue remedies under ss.147 or 263. AO was directed to limit verification to the TDS claimed in the s.154 application. Grounds of appeal allowed. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777859 ITAT MUMBAI held that an application under s.154 could not be used to enhance disallowance of remuneration and interest paid to partners where such adjustment was not a "mistake apparent on record." The s.154 order raising demand by disallowing those claims was quashed for lack of opportunity and notice, contrary to natural justice. The Revenue may pursue remedies under ss.147 or 263. AO was directed to limit verification to the TDS claimed in the s.154 application. Grounds of appeal allowed. Case-Laws Income Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777859