2005 (2) TMI 491

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BENCH: Since common issue is involved in all these four appeals therefore they are being disposed of by this common order. 2. The assessee has come in appeal against the order of the CIT(A) in all the years by which the CIT(A) has confirmed the action of the AO of passing the order under s. 154 wherein by applying the provisions of s. 167B(2)(i), the AO after giving due opportunity of being ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ging the 'AOP' at the maximum marginal rate under s. 167B(2)(i). The AO subsequently passed the rectification orders and imposed the tax at the maximum marginal rate. 4. The assessee went in appeal before the CIT(A), who dismissed the appeal of the assessee. 5. Before us, the learned Authorised Representative (has) drawn our attention towards provisions of s. 154 and submitted that under s. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able was part of the record of the 'HUF' (sic). The AO could have taken the action under s. 147 but s. 154 was not applicable in this case. 7. The learned Departmental Representative on the other hand relied on the orders of the authorities below. 8. We have considered the rival submissions, perused the material on record. We find that s. 154 lays down as under: "154(1) With a view to rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....co-related with the mistake apparent on the record, because the order of the particular assessee is to be rectified and, therefore, the record must be relevant to that assessee. 10. We have gone through the case laws relied by the learned Authorised Representative, and we find that the contention of the assessee is duly supported by the aforesaid case laws. No decision, which has taken contrary....