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TMI Blog2024 (6) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... by the AO is a mistake apparent on record. In our opinion, the mistake committed by the AO which is apparent on record can be rectified by the AO u/s 154 of the Act. In this case, the AO has rightly invoked provisions of section 154 and rectified the mistake committed by him. Moreover, the rectification done by the AO in this case is not at all a debatable issue for the reason that it is an admitted fact that the assessee filed return of income belatedly. As per the provisions of section 80AC of the Act, no claim can be allowed if the return of income is filed belatedly. Therefore, the AO has rightly exercised his power and rectified the mistake and no debatable issue is involved. Assessee s appeal is dismissed. - Shri V. Durga Rao, Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 80IA of the Act. Subsequently, the assessee filed a revised computation of income on 26/12/2008, claiming deduction under section 80IA of the Act of ₹ 3,45,03,153. The Assessing Officer passed assessment order under section 143(3) of the Act on 31/12/2008, on a total income of ₹ 15,25,92,530, after allowing deduction of ₹ 3,45,03,153, under section 80IA of the Act. After completion of the assessment, a show cause notice dated 21/02/2011, under section 154 of the Act was served upon the assessee 25/02/2011, by the Assessing Officer proposing to withdraw the claim of ₹ 3,45,03,153, which was allowed under section 80IA of the Act, for the reason that the return of income filed by the assessee on 08/12/2008, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the learned CIT(A) to decide all the grounds raised by the assessee afresh. The learned CIT(A), following the directions of the Tribunal, by relying upon various case laws, dismissed the appeal of the assessee. Once again, the assessee being aggrieved filed appeal before the Tribunal. 5. Before us, the learned Counsel for the assessee submitted that once the Assessing Officer allowed the claim of the assessee, he cannot disallow the same under section 154 of the Act. Originally the order passed by the Assessing Officer is not a mistake apparent on record and it cannot be rectified under section 154 of the Act. He further submitted that whether the Assessing Officer can invoke the provisions of section 154 in a case the claim is already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of section 80AC of the Act, no claim can be allowed if the return of income is filed belatedly. Therefore, the Assessing Officer has rightly exercised his power and rectified the mistake and no debatable issue is involved. The learned Counsel for the assessee relied upon the following case laws in support of his arguments:- i) DCIT v/s M/s. Rama Medicare Ltd., ITA no.183/Lkw./2019, order dated 08/11/2019; ii) CIT v/s Unitech Ltd., [2016] 6 ITR-OL 370 : 2015 scc Online Del. 14712; iii) ITO v/s S. Venkataiah, ITA no.984/Hyd./2011, order dated 31/05/2012; iv) Manish Soni v/s ITO, ITA no.230/Gau./2019, order dated 17/06/2020; v) HIMUDA Nigam Vihar Shimla v/s ACIT, ITA no.480-481 972/Chd./2012, order dated 10/05/2019 8. On a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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