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TMI Blog2023 (6) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by CIT(A), therefore, we dismiss the appeal of the assessee. - ITA No. 28/SRT/2023 - - - Dated:- 16-6-2023 - Shri Pawan Singh, JM And Dr. A. L. Saini, AM For the Appellant : Ms Urvashi Shodhan, AR For the Respondent : Shri Vinod Kumar, Sr. DR ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2016-17, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short the ld. CIT(A) ], National Faceless Appeal Centre (In short NFAC ), Delhi, which in turn arises out of an assessment order passed by Assessing Officer, Centralized Processing Centre ( CPC ), Bangalore, under section 154 of the Income Tax Act, 1961 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rabad and Kolkata Tribunal in case of Virtusa India (P.) Ltd., 67 taxmann.com 65 (Hyd. Trib.) and contended that tax liability for MAT are calculated with surcharge and education cess which is part of tax. The Ld. Counsel stated that this mistake can be rectified under section 154 of the Act, by the Assessing Officer, however, Assessing Officer has failed to do so and Ld. CIT(A) has also confirmed the action of the Assessing Officer. 4. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue submitted that the issue raised by the assessee is a debatable issue, as the assessee has relied on several case law, therefore it cannot be rectified under section 154 of the Act. Since it is a debatable issue, therefore Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he extent they are withdraw by the assessee s tax deductor. Similarly, in those cases where the assessee has not filled the tax payments schedules in the Return Properly, the previous intimation u/s. 143(1)/order u/s 154 is rectified by giving credit to the taxes paid only to the extent claimed in the return. 4.2 The appellant has not filed any appeal against order u/s. 143(1). Since, this issue is a debatable issue therefore could not have been decided in application u/s. 154 of the Income Tax Act, 1961. Unless there is mistake apparent in processing u/s. 143(1) of the Act. Whether it could have been reduced in processing u/s. 143(1) is not arising out of this appeal as the present as the present appeal is against order u/s. 154 date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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