2011 (4) TMI 1539

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....hri B. R. BASKARAN, Accountant Member: The appeal of the assessee is directed against the order dated 17.12.2009 passed by learned CIT(A), Visakhapatnam and it relates to the assessment year 2005-06. 2. The assessee is assailing the decision of the learned CIT (A) in confirming the disallowance of Rs.3,58,789/- made by the Assessing Officer under section 40(a)(ia) of the Act in the order passed ....

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....nce there was failure on the part of the assessee to so deduct TDS, the Assessing Officer issued notice under section 154 proposing to disallow the claim of Rs.3,58,789/- under section 40(a)(ia) of the Act. Before the Assessing Officer the assessee submitted that the wholesale suppliers, from whom the assessee has purchased goods, have actually engaged the lorries and have send the goods through t....

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....re cannot be any dispute that an order under section 154 of the Act can be passed with a view to rectify the mistake apparent from the record. The Hon'ble Supreme Court has explained the meaning of "Mistake Apparent from the record" in the case of Balaram (T.S) ITO Vs. Volkart Bros (1971)(82 ITR 50) as under: "A mistake apparent from the record must be an obvious and patent mistake and not s....