If the addition was made under Section 115JB inadvertently, the same can be rectified under Section 154 by the AO and added under Section 143(3) instead of Section 115JB, the mistake being one apparent from the face of the record. It is settled law that there is no merger of the order of assessment with respect to issues not forming part of the reassessment order. Hence, the rectification of the assessment order to that extent is permissible. The rectification of the assessment order cannot be made after the appellate authority namely the Commissioner (Appeals) has quashed the assessment order in appeal. This would amount to acting contrary to the provisions of law and not rectifying but enhancing the assessment. (AY. 2009-2010)
Intelenet Global Services (P) Ltd. v. ACIT (2021) 212 TTJ 182 / 202 DTR 169 (Mum.)(Trib.)
S. 154 : Rectification of mistake apparent from record-No merger of order passed under Section 143(3) r.w.s 144C(1) with the reassessment order passed under section 147 if issues forming subject matter of assessment order not part of reassessment order which is quashed and assessment order can be rectified by AO with respect to those issues-Rectification cannot be made after CIT(A) has quashed assessment order. [S. 115JB, 143(3)]