2014 (3) TMI 1126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted issue and hence was not rectifiable under section 154 of the Act and secondly, addition made under invocation of section 14A was not held sustainable by the Tribunal, and therefore, such order was not sustainable. Learned counsel has submitted that the order of the Tribunal on the first ground is vulnerable. It could not have sustained considering the details provided by the assessing offi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated 30.8.2013:- Whether,in the facts and circumstances of the case, learned ITAT has erred in law in allowing the appeal of the assessee against the order of CIT(A) confirming the order passed by the Assessing Officer u/s.154 of the Act? 2. We have heard learned counsel Mr. Varun Patel for the Revenue. 3. The assessing officer passed an order under section 154 of the Income Tax Act ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s vulnerable. It could not have sustained considering the details provided by the assessing officer and also keeping in mind the fact that it was a mistake in the computation which was being rectified by the assessing officer. Without opining anything on the first aspect and keeping that issue open, on the second ground that on merit the decision of the Tribunal has been upheld by this Court in Ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X