Document pertaining to earlier year also constitutes record and if the same is over-looked, it amounts to a mistake apparent…
Expenditure allowed in assessment proceedings can not be restricted/disallowed in rectification proceedings u/s 154 which has a limited scope - ITAT…
The Word record us 154 include all records available with AO. Rectification of Mistake not confined to mere clerical or…
In a recent judgment, ITAT Kolkata has held that the re-assessment under section 143(3)/147 is independent and separate from the original…
In a recent order, ITAT Ahmedabad has held that the credit of self assessment tax paid which has the same effect…