2018 (12) TMI 909

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.... and grounds of appeal submitted, as such, the action of Ld. CIT(A) is illegal, unjustified and uncalled for. 2. For that in facts of the case Ld. CIT(A) should have considered the merits of the case. Appeal was filed against the order U/s 154. Ld. A.O. went out of the way in suggesting that there was a mistake apparent from record, as such, order passed U/s 154 was illegal and unjustified. 3. For that Ld. A.O. has not served order passed U/s 154. Further from show cause notice its presumed that order U/s 154 was passed for making addition U/s 43(b) on the ground of non payment of service Tax. The service Tax stands fully paid before .due date for filing of return. Further addition was made for non deduction of TD....

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....the orders of lower authorities. 6. After considering the rival submissions, I find that the additions under appeal were made in a proceedings initiated u/s.154 of the Act. Section 154 allows rectification of a mistake apparent from the record. Thus, an issue for adjudication of which investigation of further facts, which is not on record is required or an issue on which two views are possible are clearly out of the ambit of section 154 of the Act. 7. In the instant case, it is observed that the Assessing Officer observed that Rs. 9,60,672/- has been shown as outstanding liability on account of service tax in the balance sheet and finding that there was no evidence available of payment of the same with the time limit prescribed u/s.13....