Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable u/s 154
December 13, 2021
Income Tax, ITAT
Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable under Section 154 In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the order passed by the Assessing Officer (AO) u/s 154 of the Income Tax Act, …