Taxpayer's Rectification Request Accepted; No Need for Revised Audit Report u/s 154, Section 143(1)(a) Additions Challenged.

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....Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return - Additions while processing ITR u/s 143(1)(a) at CPC - The argument of the revenue that, the assessee instead of filing revised audit report rides on wrong bus and has applied the provisions u/s. 154 of the Act for rectification of mistakes, cannot be acceded to and rejected. - AT....