Assessing Officer Lacks Authority to Rectify Superior's Tax Calculation Errors u/s 154; Assessee's Grievance Allowed.

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....Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT....