Ness Digital Engineering (India) P. Ltd. v.Add. CIT (2023)107 ITR 584 (Mum) (Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Corporate social responsibility-Disallowance is not justified-The Assessing Officer is directed to rectify the mistakes under section 154 within three months. [S. 40(a)(ia), 143(1)]

Held that in respect of the additions made under section 143(1) without issuing any notice to the assessee and which were not mentioned in the draft assessment order (being the difference between the disallowance reported in section 37 in the income returned in respect of corporate social responsibility contribution and tax audit report in respect of loss on sale of fixed assets and an amount under section 40(a)(ia) which sums had already been disallowed by the assessee in its return of income), since there was an apparent error in making the addition by the Assessing Officer, and since, the assessee had already moved an application for rectification before the Assessing Officer which had not been decided, they were to be rectified under section 154 of the Act. The Assessing Officer is directed to rectify the mistakes under section 154 within three months. (AY.2018-19)