2023 (10) TMI 623

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....CIT-DR ORDER PER DR. M. L. MEENA, AM: This captioned appeal has been filed by the assessee against the order of the ld. CIT (A) National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2023 in respect of Assessment Year 2013-14 challenging therein the decision of the ld. CIT(A) in confirming the finding of the AO u/s 154 of the Act by holding that there was no mistaken apparent from the ....

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....cting the application u/s 154 filed by the assessee. He prayed that the matter may be set aside with appropriate direction to the ld. CIT(A) or the ld. AO. 3. Per contra, the ld. AO relied on the impugned order. 4. We have heard both the sides, perused the material available on record and the impugned order. Admittedly, the AO has examined the books of account of the assessee, the cash book ....