TaxTMI 
TaxTMI 
2023 (9) TMI 1215
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....t while giving effect to the orders of the Hon'ble tribunal the assessing officer ought to have confined himself to the order of the Hon'ble Tribunal, nothing more nothing less. 3. The learned Commissioner of Income Tax (Appeals)- 18 ought to have seen that the orders of the assessing officer exceed his jurisdiction while giving effect to the orders of the Hon'ble Tribunal and since the said mistake and patent apparent from record the same is rectifiable under section 154 of the Income Tax Act. 4. The learned CIT(A) ought to have seen that the orders passed under section 254 rws 143(3) is neither analogous to proceedings under section 14 7 or revision order of administrative CIT mandating scope for fresh assessment. The said order is only to give effect to the appellate authorities order and is required to be passed within 3 months form the date of receipt of the said order by CIT or PCIT and the case may be. 5. The learned CIT(A) ought to have seen that the assessing officer while giving effect to the orders of the Hon'ble Tribunal has made an addition of Rs.3,68,74,080/- under section 69A despite the fact that the Hon'ble tribunal vi....
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....de by the AO towards cash receipts has been deleted by the ITAT, the source for the cash found and seized amounting to Rs. 3,68,74,080/- remains unexplained and needs to be added u/s. 69A of the Act. The assessee filed a petition u/s. 154 of the Act and requested the AO to rectify the mistake by stating that there is a mistake apparent on record in as much as the additions made by the AO towards cash receipts has been deleted by the ITAT and further, the ITAT has discussed the issue of cash found and seized during the course of search and observed that cash seized during the course of search is tallied with books of accounts maintained by the assessee as on the date of search. Since, not following the directions of the Tribunal and making additions towards very same cash found and seized during the course of search under different head is a mistake apparent on record which needs to be rectified u/s. 154 of the Act. The Assessing Officer was not satisfied with explanation of the assessee and according to the AO, as per the provisions of section 154 of the Act, only mistake which are obvious, patent and on the face of the order can be rectified and the issue on which debate can be ma....
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....h receipts of Rs. 3.79 crores has been thoroughly discussed and after considering relevant facts has directed the AO to delete additions made by the AO. Further, in the assessment order passed by the AO u/s. 143(3), the AO has taken a view not to make any further addition towards cash found and seized during the course of search. Further, in the order giving effect to appellate order passed u/s. 254 r.w.s. 143(3) of the Act, the AO cannot travel beyond the direction given by the appellate authorities. In case the AO is not following the directions of the Tribunal, it constitutes a mistake apparent on record which needs to be rectified u/s. 154 of the Act. 6. The ld. DR, Shri. AR V Sreenivasan, Addl. CIT, submitted that, right or wrong, the AO has taken a view and made additions towards cash found and seized during the course of search. The additions made by the AO towards cash found and seized during the course of search is a debatable issue which can be resolved only after long drawn process of reasoning and therefore, it cannot be the subject matter for rectification u/s. 154 of the Act. Further, under section 154 of the Act, only mistakes apparent on record can be rectified. ....
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....ditions, in our considered view, the AO has not followed specific directions or findings given by the Tribunal in their order dated 04.11.2020, on the issue of cash found and seized during the course of search. No doubt, the issue before the Tribunal was addition made by the AO towards cash receipts as per scribbling pad u/s. 68 of the Act. The AO, while making additions has allowed the benefit of telescoping towards cash found and seized during the course of search and not made any separate additions, even though the assessee has explained cash found during the course of search with books of accounts maintained for relevant financial year. The Tribunal while dealing with the issue has discussed the cash found and seized during the course of search and recorded its findings in Para 12.8 of Page 42 and observed that, cash found and seized during the course of search was tallied with regular books of accounts maintained by the assessee and other group companies for which necessary evidences in the form of cash book along with copies of wealth tax returns filed for assessment year 2015-16 and observed that, just because cash found and seized, it cannot be concluded that the assesse....