TaxTMI 
TaxTMI 
2026 (10) TMI 677
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....the "Act") for the A.Y. 2017-18. 2. In this case, the assessment was completed u/s. 143(3) of the Act on 27.11.2019, making an addition of Rs. 1,22,00,000/- on account of cash deposits in the bank account of the assessee u/s. 68 r.w.s. 115BBE of the Act. The AO also initiated penalty proceeding u/s. 270A of the Act separately. On 27.12.2019, the AO passed a rectification order u/s 154 r.w.s. 143(3) of the Act wherein the addition was maintained at the same amount with the same reasoning and the only modification being made was that instead of penalty u/s. 270A of the Act, penalty proceeding u/s. 271AAC(1) of the Act was initiated by the AO. 2.1. Assessee filed an appeal on 10.12.2019 against the original assessment order u/s. 143(3) d....
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....nalties on which AO has further suspicion. Revised order was passed making the same addition of income and on the same issue and inform you that we have also filed the appeal against the original order also having details CIT (APPEALS) 1, AGRA/10346/2019-20 later on appeal is filed against revised order having details CIT (APPEALS) 1, AGRA/10433/2019-20. Therefore two appeal with different appeal numbers are pending before the CIT(APPEALS) for disposal. Hence we request your honor to merge the old appeal no. CIT (APPEALS) 1, AGRA/10346/2019-20 with new appeal no. CIT (APPEALS) 1, AGRA/10433/2019-20 and proceeding of old appeal should be considers as null and void. Conclusion- Proceeding of old appeal - CI....
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....any order passed by it under the provisions of this Act. An order of rectification can only change any mistake apparent from record. The order of rectification cannot verify the correctness of a claim which is in need of documentary evidence substantiating the same. Only arithmetical errors of calculation can be corrected using the section 154. Order u/s. 154 of the Act was passed, confirming the order passed u/s. 143(3) of the Act, as there was no mistake apparent from record in the order passed u/s. 143(3) of the Act. As the claim of the appellant involves detailed verification of the addition of Rs. 1,22,00,000/- done u/s 143(3) of the Act, it does fall under the mistake apparent from record. In view o....
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....m section 270A to section 271AAC(1) is a substantive change. Such change does not constitute a "mistake apparent from record" and, thus, was beyond the scope of section 154 rendering the said order as bad, illegal and without jurisdiction. 5. That, having regard to the facts on record and in any view of the matter, the addition of Rs.1,22,00,000/- made by the Ld AO u/s 68 read with Sec. 15BBE is arbitrary, unjustified and bad on facts and in law. Same is based on pure conjectures and surmises and is liable to be deleted. 6. The appellant craves leave to add, alter, amend or withdraw any ground of appeal at or before the time of hearing." 4. We have heard both the parties and perused the material on record. In this case,....