2010 (4) TMI 888

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....s been filed by the assessee against the order of CIT(A) who confirmed the order of Assessing Officer under section 154 of the Act enhancing the income of Rs. 82,284. The Assessing Officer, vide order dated 18-11-2008, rectified its order dated 3-2-2004 by invoking the provisions of section 154 of the Act whereby income was enhanced by Rs. 82,284. The Assessing Officer, in its order, observed that....

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.... opposed before us. 3. The stand of the assessee is that the order passed under section 154 is barred by limitation and illegal, accordingly same should be quashed. On the other hand learned Departmental Representative supported the order of authorities below. 4. After considering the rival submissions and going through the materials available on record, we find that assessment for assessmen....

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....008 which is beyond limitations because the order can be rectified within four years from the date of the order of the Assessing Officer as per the provisions of the Income-tax Act, 1961. According to us, the order of the Assessing Officer dated 3-2-2004 has already merged with the order of the CIT(A) dated 5-10-2004. It is only order of CIT(A) which could be rectified in case there was mistake ap....