2019 (3) TMI 1299

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....ri Amit Katoch, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] -2, Muzaffarnagar dated 12.01.2015 pertaining to assessment year 2011-12. 2. The solitary grievance raised by the assessee is that the CIT(A) was wrong in confirming the rejection of application u/s 154 of the Income-t....

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....partners and salary amounting to Rs. 2,51,038/- was claimed, which was not allowed while processing the return of income u/s 143(1) of the Act and since the mistake was apparent from record, the Assessing Officer should have rectified the same u/s 154 of the Act. 8. Per contra, the ld. DR strongly supported the findings of the lower authorities. 9. We have given thoughtful consideration to t....