2018 (9) TMI 953

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....ER VIJAY PAL RAO, JM : This appeal by the assessee is directed against the order dated 3rd April, 2018 of ld. CIT (A), Ajmer for the assessment year 2010-11. The assessee has raised the following grounds :- " 1. That under the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) is not justified in sustaining the order u/s 154 of the IT Act, 1961 passed ....

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.... assessee challenged the said order passed by the AO under section 154 before the ld. CIT (A) and submitted that the AO has initially allowed the claim of expenditure on account of rent paid to the Rajasthan State Warehousing Corporation while passing the scrutiny assessment under section 143(3). Hence, subsequently coming to a different opinion on the basis of audit objection is a change of opini....

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....f provisions of section 154 of the Act. He has further contended that since the payment is made to the Rajasthan State Warehousing Corporation (RSWC), therefore, there cannot be a case of non-considering the said amount of rent by the RSWC in its total income while filing the return of income. Therefore, in view of the second proviso to section 40(a)(ia), no disallowance is called for under sectio....

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....n question then the said claim is hit by the provisions of section 40(a)(ia) and allowing the said claim while passing the assessment under section 143(3) is a mistake apparent on record which was rectified by the AO while passing the impugned order under section 154 of the Act. 5. We have considered the rival submissions as well as the relevant material on record. The AO has disallowed the cla....