2011 (4) TMI 1539

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....ri R.K. Singh, DR ORDER Per Shri 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....

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....im under section 40(a)(ia) of the Act. Since 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 ....

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....er passed under section 154 of the Act. There 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 reco....

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....ficer is not as simple as it was considered by him. The matter requires a detailed verification of facts. Further the contentions made by the assessee would show that there are conceivably two opinions on the impugned issue. Thus it is hard to accept that the impugned issue would fall in the category of obvious and patent mistake. Hence, in our view, the Assessing Officer could not have passed the....