TaxTMI 
TaxTMI 
2026 (4) TMI 1553
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..... 2018-19. 2. The assessee has raised the following grounds of appeal: "1. Order passed by Learned Commissioner of Income Tax (Appeals) is bad in law as well as on facts. 2. Learned Commissioner of Income Tax (Appeals) erred in upholding the rectification order passed u/s 154 of the Act by the learned Assessing Officer. He ought to have accepted the plea of the assessee that assessed income is of Rs. 3560040.00 as per assessment order passed u/s 143(3) of the Act and not of Rs. 4058312.00 as per rectification order passed u/s 154 of the Act. Your Honour assessee craves leave to add, alter or amend all or any of the above grounds of appeal. At or before final hearing of an appeal at or before final hearing of an....
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....before the Ld. CIT(Appeals). The assessee contended that once the assessment was completed under section 143(3) of the Act accepting the returned income, the earlier intimation under section 143(1) of the Act stood merged with the assessment order and could not be relied upon to alter the assessed income. It was further contended that the Assessing Officer had erred in treating the computation sheet as overriding the assessment order and that the rectification application ought to have been allowed. 6. The Ld. CIT(Appeals), while adjudicating the grounds of appeal, upheld the action of the Assessing Officer. The CIT(A) observed that the adjustment made under section 143(1) of the Act on account of employees' contribution to PF had increa....
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....the assessment order and ceases to have independent existence. Therefore, the Assessing Officer could not have relied upon the adjustment made under section 143(1) of the Act to justify the higher income in the computation sheet after completion of scrutiny assessment. 10. We further find that the issue involved is not a simple clerical or arithmetical mistake but relates to determination of total income, which requires examination of facts and application of law. Such an issue cannot be rectified under section 154 of the Act, as it does not constitute a mistake apparent from record. The attempt of the Assessing Officer to alter the assessed income under the guise of rectification amounts to review of the assessment order, which is not p....
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....SC), wherein it has been held that a mistake apparent on record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be two opinions. A debatable issue cannot be rectified under section 154 of the Act. 14. Further, we also find merit in the contention of the assessee that the demand raised in the computation sheet cannot survive when no addition has been made in the assessment order. In this regard, reliance is placed on the decision of the Hon'ble Madras High Court in the case of BVM Global Education Trust vs. Assessment Unit [W.P. No. 10834 of 2024], wherein it has been held that when no addition is made in the assessment order, the demand rai....