2023 (4) TMI 1043

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....DER PER: SHRI MANISH BORAD, AM This is an appeal filed by the assessee against the order of the ld. CIT(A), Ajmer dated 19-08-2019 for the assessment year 2010-11 raising therein solitary ground of appeal as under:- ''that on the facts and in the circumstances of the case, ld.CIT(A) erred in sustaining the order u/s 154 by which AO enhanced interest chargeable u/s 234A from Rs.8297/....

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....e 2014. I am in agreement with the view of the AO that there was a mistake apparent from record in the assessment order dated 26-03-2015 passed u/s 143(3) r.w.s. 147. As far as the amount of interest charged u/s 234A is concerned, the mistake has rightly been rectified by the AO u/s 154. Accordingly, the order dated 30-11-18 passed by the AO u/s 154 is held to be valid and in accordance with the p....