9911796707
TMI Blog2022 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... If there is any typographical error the assessee has to invoke the Section 154 of the Act and not the Appellate Jurisdiction to rectify the mistakes committed during the assessment proceedings. The order of the Ld.CIT(A) neither erroneous nor has any legal infirmity in providing the liberty to more rectification application u/s 154 of the Act before A.O., thus, we do not find merit in the grounds of appeal of the assessee. - I.T.A. No. 7676/DEL/2019 - - - Dated:- 13-12-2022 - Dr. B. R. R. Kumar, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Assessee : None For the Department : Shri Ajay Kumar, Sr. D. R.; ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act for short) was passed on 13/12/2018 by assessing the income of the assessee as under:- In view of the above discussion, the total income of the assessee is recomputed as under:- 1. Income from Salary (As per Rol) Rs. 49,50,000/- 2. PG from Business (a per Rol) Rs.60,00,000/- 3. Income from Other Sources (As per Rol) Rs. 90,131/- 4. Add as per para 6 Rs. 43,340/- 5. Income from other sources (As per this office) Rs. 1,33,471/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as Rs. 1,33,79,514f-instead of actual exempt amount of 1,26,29,418/-. Capital account of M/s Jjrs Projects was provided to the Ld. 40 where as capital introduction of Rs. 7,50,000/- was wrongly added to exempt income. Although capital account of M/s JiRS projects was provided to the id. AO but the same was not considered. The appellant craves leave to further substantiate art the above addition at the time of hearing. 2. The assessee showed an amount of Rs. 30,000/- as deduction under the head income from house property, the Ld, AO failed to appreciate that deduction claimed during the year is as per law because actual interest income is more than 30,000/- and since the property was constructed in more than 5 years, deduction was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctify his mistake u/s 154 of the Act. Considering the admitted error of the assessee, the Ld.CIT (A) has rightly provided liberty to the assessee to move rectification application u/s 154 of the Act before the A.O. Further, we are of the opinion that, if there is any typographical error the assessee has to invoke the Section 154 of the Act and not the Appellate Jurisdiction to rectify the mistakes committed during the assessment proceedings. 11. In our opinion, the order of the Ld.CIT(A) neither erroneous nor has any legal infirmity in providing the liberty to more rectification application u/s 154 of the Act before A.O., thus, we do not find merit in the grounds of appeal of the assessee, therefore, the Assessee s grounds of appeal are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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