CPC and NFAC uphold AO's decision: Rectification u/s 154 denied, tax computation must follow initial partnership firm return.

Rectification of error u/s 154 - When the return was filed as if it is a firm, it follows that computation of tax liability should be made on the basis that it is a partnership firm. The CPC cannot go beyond the return of income. In the circumstances, we are of the considered opinion that the AO had rightly rejected the 154 petition as well as the NFAC justified in confirming the action of the Assessing Officer. - AT .....

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